Bigelow Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.52 direct labor-hours. The direct labor rate is $9 per direct labor-hour. The production budget calls for producing 7,400 units in April and 7,300 units in May. The direct labor workforce is fully adjusted each month to the required workload. Required: Prepare the direct labor budget for the next two months (Round "labor hours per unit" answers to 2 decimal places.) April May Required production in units Direct labor-hours per unit Total direct labor hours needed Direct labor cost per hour Total direct labor cost