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 45,000 February 50,000 March 65,000 Each drum of industrial solvent takes 0.3 direct labor hours. The average wage is $18.40 per hour. Required: Prepare a direct labor budget for the month 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 Units to be produced Total Direct labor hrs per unit Total direct labor hrs Wage rate Direct labor cost