Galactic Inc. manufactures flying drone toys. Sales units for January, February, March, April and May were 300, 280, 352, 312, and 380 respectively. Budgeted production in units for January, February, and March were 295, 298, and 342 respectively. Each unit requires 3 direct labor hours and Galactics hourly labor rate is $15 per hour. The companys variable overhead is $4.00 per unit produced and its fixed overhead is $5,500 per month.

Required:

1. Determine the Galactic's direct labor budget for the first quarter.

2. Determine the Galactic's manufacturing overhead budget for the first quarter