Galactic Inc. manufactures flying drone toys. Sales units for January, February, March, April and May were 600, 580, 652, 612, and 680 respectively. Budgeted production in units for January, February, and March were 595, 598, and 642 respectively. Each unit requires 3 direct labor hours and Galactic's hourly labor rate is $30 per hour. The company's variable overhead is $19.00 per unit produced and its fixed overhead is $7,000 per month. Required: 1. Determine Galactic's direct labor budget for the first quarter. 2. Determine Galactic's manufacturing overhead budget for the first quarter. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine Galactic's direct labor budget for the first quarter. Jan Feb Mar 1st Quarter Budgeted Direct Labor Cost