Sthilaire Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.34 direct labor-hours. The direct labor rate is $11.00 per direct labor-hour. The production budget calls for producing 8,000 units in April and 8,300 units in May. The direct labor workforce is fully adjusted each month to the required workload. Required: Construct the direct labor budget for the next two months