Preparing a Direct Labor Budget Patrick Inc. makes industrial solvents. Planned production in units for the first three months of the coming year is: January February March 40,000 55,000 60,000 Each drum of industrial solvent takes 0.3 direct labor hours. The average wage is $17.30 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: Units to be produced Direct labor hrs per unit Total direct labor hrs Wage rate Direct labor cost January February March Total