the following production budget of the year: 75,000 units. Problem 1 (10%) Pulham Company is preparing its direct labor budget for 2016 from Each unit requires 2 hours of direct labor. The union contract provides for a wage rate of $11 per hour on October 1. Instructions Prepare a direct labor budget for year 2016. the following production budget of the year: 75,000 units. Problem 1 (10% ) Pulham Company is preparing its direct labor budget for 2016 from Each unit requires 2 hours of direct labor. The union contract provides for a wage rate of $11 per hour on October 1. Instructions Prepare a direct labor budget for year 2016.