Fillmore, Inc., expects sales of its housing for electric motors to be $84,000, $76,000, and $89,000 for January, February, and March, respectively. Its variable selling and administrative expenses are 8 percent of sales, and fixed selling and administrative expenses are $15,000 per month. Compute Fillmores selling and administrative expense budget for January, February, and March.

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Becker Bikes manufactures tricycles. The company expects to sell 410 units in May and 540 units in June. Beginning and ending finished goods for May is expected to be 125 and 90 units, respectively. Junes ending finished goods is expected to be 100 units. Each unit requires 1.5 direct labor hours and Beckers hourly labor rate is $48 per hour.

Compute Beckers direct labor budget for May and June. (Do not round intermediate calculations.)

January February March Budgeted selling and administrative expenses May June Budgeted direct labor cost