Preparing a Direct Labor Budget Potrick Inc. makes industrial solvents. Pianned production in units for the first three months of the coming year is: Each drum of industrial solvent takes 0.3 direct labor hours. The average wage is $18.00 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