Pulham Company is preparing its direct labor budget for 2013 from the following production budget based on a calendar year: Units 1 60,000 2 30,000 3 45,000 75,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $11 per hour on October 1. Prepare a direct labor budget for 2013 PULHAM COMPANY Direct Labor Budget For the Year Ended December 31, 2013 Second Third Quarter Quarter First Quarter Fourth Quarter Total Total required direct labor hours Direct labor cost per hour Total direct labor cost Units to be produced Direct labor time (hours) per unit $ Click if you would like to Show Work for this question: Open Show Work