Killingsworth Publishers Inc. budgeted production of 61,000 diaries in 2016. Paper is required to produce a diary. Assume 104 square yards of paper are required for each diary. The estimated January 1, 2016, paper inventory is 317,000 square yards. The desired December 31, 2016, paper inventory is 349,000 square yards.

If paper costs $0.14 per square yard, determine the direct materials purchases budget for 2016. If required, round your final answer to the nearest dollar.

Dauber Publishers Inc. budgeted production of 66,000 diaries in 2016. Each diary requires assembly. Assume that four minutes are required to assemble each diary.

If assembly labor costs $13.5 per hour, determine the direct labor cost budget for 2016. Do not round your intermediate calculations but, if required, round your final answer to the nearest dollar. $