Wyckam Manufacturing Incorporated has provided the following estimates concerning its manufacturing costs:

	Fixed Cost per Month	Cost per Machine-Hour
Direct materials		$ 5.50
Direct labor	$ 42,700
Supplies		$ 0.30
Utilities	$ 1,200	$ 0.10
Depreciation	$ 14,800
Insurance	$ 11,500

For example, utilities should be $1,200 per month plus $0.10 per machine-hour. The company expects to work 4,100 machine-hours in June. Note that the companys direct labor is a fixed cost.

Required:

Prepare the companys planning budget for June.