Kolinchak Enterprises has the following production planned for the first quarter of next year: January 50,000 February 45,000 March 55,000 Each unit requires 3 hours of direct labor time at $12 per hour. Unit-related overhead is $10 per machine hour and each unit requires 1/2 machine hour. Batch-related overhead is $3,000 per batch with a batch-size of 1,000 units. Facility overhead, including depreciation of $17,000, is $59,000 per month. Prepare the direct labor and manufacturing overhead budget for January.