Becker Bikes manufactures tricycles. The company expects to sell 350 units in May and 480 units in June. Beginning and ending finished goods for May are expected to be 95 and 60 units, respectively. June's ending finished goods are expected to be 70 units. Prepare Becker's production budget for May and June. Refer to the information in M8-8 for Becker Bikes. Each unit requires 1.5 direct labor hours, and Becker's hourly labor rate is $12 per hour. Prepare Becker's direct labor budget for May and June