REM Company has the following budgeted sales in units: November December January February Budgeted Sales in Units 5,600 units 8,300 units 2,700 units 4,800 units Past experience has shown that the ending finished goods inventory for each month should be equal to 34% of the next month's expected unit sales. Every unit produced requires two direct labor hours to make and the direct laborers are paid $15 per hour. REM Company pays 60% of its direct labor in the same month the employees work and pays the remaining 40% of its direct labor in the month after the employees work. Calculate the budgeted cash payments for direct labor for the month of January