Sthilaire Corporation is working directly on the workforce budget for the next two months. Each unit of output requires 0.35 direct labor-hours. The direct labor rate is $7.50 per direct labor hour. The production budget calls for 2,400 units to be produced in April and 2,300 units in May. The company guarantees direct workers 40 hours of paid work per week. With the number of workers currently employed, this means that the company is committing to pay the direct workforce a total of at least 960 hours each month, even if there isn't enough work to keep them busy.

Necessary:

Prepare the direct labor budget for the next two months. (Round "labor-hours per unit" & "labor-cost per hour" answers to 2 decimal places.)

	Nisan	May
Required production in units
Direct labor-hour per unit
Total hours of direct work needed
Total direct labor-hours paid
Direct labor cost per hour
Total direct labor cost