in February. Each lens consists of 2 pounds of silicon costing $2.50 per pound, 3 oz of solution costing $3 per ounce, and 30 minutes of direct labor at a labor rate of $18 per hour. Desired inventory levels are:

	Jan. 31	Feb. 28	Mar. 31
Beginning Inventory
Finished Goods	4,500	4,900	5,000
Direct Materials: silicon	8,500	9,100	9,200
Direct Materials: solution	11,200	12,000	13,000

1. Prepare a direct labor budget. From the budget, identify the Total Direct Labor Cost for the months of January and February.