Prepare a direct labor budget for the months of January, February, and March, as well as the total for the first quarter

Cornerstone Exercise 9-24            Preparing a Direct Labor Budget

Patrick Inc. makes industrial solvents. Planned 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 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.