A manufacturing company budgets production of 800 units during June and 900 units during July. Each unit of finished goods requires 2 pounds of direct materials, at a cost of \(\$ 8\) per pound. The company maintains an inventory of direct materials equal to \(10 \%\) of next month's budgeted production. Beginning direct materials inventory for June is 160 pounds. Each finished unit requires 1 hour of direct labor at the cost of \(\$ 14\) per hour. Prepare the company's

(a) Direct materials budget for June

(b) Direct labor budget for June.