Soft Glow Candle Co. budgeted the production of 78,900 candles in 2010. Wax is required to produce a candle. Assume 500 grams (one-half of a kilogram) of wax is required for each candle. The estimated January 1, 2010, wax inventory is 2,000 kilograms. The desired December 31, 2010, wax inventory is 2,400 kilograms. Each candle requires molding. Assume that 15 minutes are required to mold each candle. If molding labor costs $16.00 per hour and candle wax costs $3.20 per kilogram, determine the direct labor cost budget for 2010 and the direct materials purchases budget for 2010.