M.C. Corporation manufactures and sells two types of tennis rackets, professional and amateur. It expects to manufacture 5,000 professional rackets and 15,000 amateur racquets in 2018. The following data are available for the year 2018.

Direct Materials and Direct Labor
Metal	$2 per pound
Specialty Polymer	$5 per square centimeter
Direct manufacturing labor	$30 per hour

Content of each product per unit
	Professional	Amateur
Metal	1 pound	0.5 pounds
Specialty Polymer	10 sq cm	8 sq cm
Direct manufacturing labor	1 hour	0.5 hours

Direct Materials Inventory
	Metal	Polymer
Beginning Inventory	12,000 pounds	5,000 sq cm
Beginning Inventory	$1.8 per pound	$5.5 per sq cm
Target Ending Inventory	10,000 pounds	6,000 sq cm

Calculate the direct manufacturing labor cost budget.

Calculate the purchase and usage direct material budget.