Sthilaire Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.48 direct labor-hours. The direct labor rate is $9 per direct labor-hour. The production budget calls for producing 7,500 units in April and 7,400 units in May. The direct labor workforce is fully adjusted each month to the required workload. Required: Prepare the direct labor budget for the April and May. (Round "labor-hours per unit" answers to 2 decimal places.) April May Required production in units 7,500 7,400 Direct labor-hours per unit 0.48 0.48 Total direct labor-hours needed 3,600 3,552 Direct labor cost per hour $ 9 $ 9 Total direct labor cost $ 32,400 $ 31.968