Becker Bikes manufactures tricycles. The company expects to sell 550 units in May and 680 units in June. Beginning and ending finished goods for May is expected to be 195 and 160 units, respectively. Junes ending finished goods is expected to be 170 units. Each unit requires 1.5 direct labor hours and Beckers hourly labor rate is $132 per hour.

Compute Beckers direct labor budget for May and June.