Patrick Inc. makes industrial solvents. Planned production in units for the first three months of the coming year is: January 45,000 February 55,000 March 60,000 Each drum of Industrial solvent takes 0.3 direct labor hours. The average wage is $18.50 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. Do not include a multiplication symbol as part of your answer. Patrick Inc. Direct Labor Budget For the Coming First Quarter Direct Labor Budget: January February March Total Units to be produced 45,410 55,000 65,000 X 165,000 X Direct labor hrs per unit 0.3 03 Total direct labor hrs 13.500 16,500 19,500 x 49.500 X Wage rate 18.50 18.50 Direct labor cost 236,250 X 288,750 X 341,250 X 866,250 X 03 0.3 18.50 si 18.50