Brief Exercise 9-24 Preparing a Direct Labor Budget Patrick Inc. makes industrial solvents. Planned production in units for the first 3 months of the coming year is: January February March 43,800 41,000 50,250 Each drum of industrial solvent takes 0.3 direct labor hour. The average wage is $18 per hour. Required: Prepare a direct labor budget for the months of January, February, and March, as well as the total for the first quarter