Addison Company budgets production of $2,430$ units during the second quarter. Information on its direct labor and its variable and fixed overhead is as follows:

Direct labor

Variable overhead

Fixed overhead

Each finished unit requires $6$ direct labor hours, at a cost of $$7$ per hour.

Budgeted at the rate of $$9$ per direct labor hour.

Budgeted at $$480,000$ per quarter.

Prepare a direct labor budget.

Prepare a factory overhead budget.