Rehmer Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.04 direct labor-hours. The direct labor rate is $9.00 per direct labor-hour. The production budget calls for producing 3,900 units in June and 4,400 units in July.

Required:

Construct the direct labor budget for the next two months, assuming that the direct labor work force is fully adjusted to the total direct labor-hours needed each month. (Round your answers to 2 decimal places.)

	June	July
Required production in units
Direct labor-hours per unit
Total direct labor-hours needed
Direct labor cost per hour
Total direct labor cost