Nicolaysen Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During February, the company budgeted for 5,700 units, but its actual level of activity was 5,690 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:

	Fixed element per month	variable element per unit
Revenue	----	$36.80
Direct Labor	$0	$3.70
Direct Materials	0	$17.80
Manufacturing Overhead	30,500	$1.20
Selling & Administrative Expenses	26,800	$0.30
Total Expenses	$57,300	$23.00

Actual results for February:

Revenue	$207,302
Direct Labor	$21,093
Direct Materials	$104,952
Manufacturing Overhead	$37,888
Selling & Administrative Expenses	$29,787

1. The net operating income in the planning budget for February would be closest to:

2. The direct labor in the planning budget for February would be closest to:

Please show your work