RJ Company plans to sell 100,000 units in March and 120,000 units in April. RJs policy is that 15% of the following months sales units must be in ending finished goods inventory.

It takes 15 minutes of direct labor time to make one finished unit. Direct labor wages average $20 per hour.

Variable manufacturing overhead is allocated at the rate of $3 per direct labor hour. Fixed manufacturing overhead is budgeted at $44,500 per month.

Calculate the direct labor costs budgeted for March.

Calculate the budgeted manufacturing overhead for March.