Galactic Incorporated manufactures flying drone toys. Sales units for January, February, March, April, and May were 400, 380,452 , 412 , and 480 respectively, Budgeted production in units for January, February, and March were 395,398 , and 442 respectively. Each unit requires 3 direct labor hours and Galactic's hourly labor rate is $20 per hour. The company's variable overhead is $9.00 per unitproduced and its fixed overhead is $6,000 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 quartet. Complete this question by entering your answers in the tabs below. Determine the Galactic's direct labor budget for the first quarter. 1. Determine the Galactic's direct labor budget for the first quarter. 2. Determine the Galactic's manufacturing overhead budget for the first quarter. Complete this question by entering your answers in the tabs below. Determine the Galactic's manufacturing overhead budget for the first quarter