1.)Smith Corporation makes and sells a single product called a Pod. Each Pod requires 2.5 direct labor-hours at $10.70 per direct labor-hour. The direct labor workforce is fully adjusted each month to the required workload. Smith Corporation is preparing a Direct Labor Budget for the second quarter of the year.

In June the company has budgeted to produce 23,100 Pods. Budgeted direct labor costs incurred in June would be:

2.)The Puyer Corporation makes and sells only one product called a Deb. The company is in the process of preparing its Selling and Administrative Expense Budget for next year. The following budget data are available:

	Monthly Fixed Cost		Variable Cost Per Deb Sold
Sales commissions			$	0.99
Shipping			$	1.49
Advertising	$	50,900	$	0.29
Executive salaries	$	60,900
Depreciation on office equipment	$	20,900
Other	$	40,900

All of these expenses (except depreciation) are paid in cash in the month they are incurred.

If the company has budgeted to sell 15,900 Debs in February, then the total budgeted fixed selling and administrative expenses for February is: