Hennessey Company manufactures card tables. The company has a policy of maintaining a finished goods inventory equal to 40 percent of the next month's planned sales. Each card table requires 5 hours of labor. The budgeted labor rate for the coming year is $10 per hour. Planned sales are as follows: Month Units April 9000 May June 6000 3000 What is Hennessey Company's budgeted direct labor cost for May? Ending Inventory, May Sales: May Requirements for May Less: Beginning Inventory, May Units to be produced Labor cost per unit: Budgeted DL Costs, May: * units units units units units per unit