Galactic Inc. manufactures flying drone toys. Sales units for January, February, March, April and May were $380,360,432,392,$ and $460$ respectively. Budgeted production in units for January, February, and March were $375,378,$ and $422$ respectively. Each unit requires $3$ direct labor hours and Galactic$$s hourly labor rate is $$19$ per hour. The company$$s variable overhead is $$8\mathrm{.}00$ per unit produced and its fixed overhead is $$5,900$ 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.