can someone help me with these questions

Production Budget Landon Publishers Inc. projected sales of 74,000 diaries for 2016. The estimated January 1, 2016, inventory is 5,200 units, and the desired December 31, 2016, Inventory is 7,000 units. What is the budgeted production (in units) for 2016? units Direct Labor Cost Budget Stevenson Publishers Inc. budgeted production of 27,000 diaries in 2016. Each diary requires assembly. Assume that five minutes are required to assemble each diary. If assembly labor costs $13 per hour, determine the direct labor cost budget for 2016. Do not round your intermediate calculations but, if required, round your final answer to the nearest dollar