Kouba Corporation is working on its direct labor budget for the next two months. Each nit of output requires 0.23 direct labor hours. The direct labor hours is 11.20 per direct labor hour. the production budget calls for producing 4,00 units in April and 3,400 in may. The company guarantees its direct labor workers a 40 hour paid work wee. With the number of workers currently employed, that means that the company is committed to paying its direct labor workforce for at least 920 hours in total each month even if there is not enough work to keep them busy. Construct the direct labor budget for the next two months.