Preparing a Direct Labor Budget Tulum Inc. makes a Mexican chocolate mix. Planned production in units for the first 3 months of the coming year is: January February March 24,700 22,000 30,200 Each box of chocolate mix takes 0.4 direct labor hour. The average wage is $17 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. Tulum 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