Kouba Corporation is working on its direct labor and manufacturing overhead budgets for the next two months The production budget calls for producing 4,000 units in April and 3,400 units in May. Each unit of output requires 0.23 direct labor-hours. The direct labor rate is $11.20 per direct labor-hour. The company guarantees its direct labor workers a 40-hour paid work week. With the number of workers currently employed, that means that the company is committed to paying its direct labor work force for at least 920 hours in total each month even if there is not enough work to keep them busy The manufacturing overhead budget is based on budgeted direct labor-hours. The variable overhead rate is $2.00 per direct labor-hour The company's budgeted fixed manufacturing overhead is $79,200 per month, which includes depreciation of $21,000. All other fixed manufacturing overhead costs represent current cash flows Required: a. Construct the direct labor budget for the next two months b. Determine the cash disbursements for manufacturing overhead for the next two months