Explanation:
The preparation of the direct labor budget is presented below:
Patrick Inc.
Direct labor budget
Direct labor budget: January February March Total Unit
Unit to be produced 43,800 41,000 50,250 135,050
Direct labor hours per
unit 0.3 0.3 0.3 0.3
Total direct labor
hours $18 $18 $18 $18
Direct labor cost $236,520 $221,400 $271,350 $729,270