Sthilaire Corporation is working on its direct labor budget for the next two months. Each unit of output requires

$0\mathrm{.}29$ direct labor$-$hours. The direct labor rate is $$9$ per direct labor$-$hour. The production budget calls for

producing $8,900$ units in April and $8,800$ 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.$)$Sthilaire Corporation is working on its direct labor budget for the next two months. Each unit of output requires $0\mathrm{.}29$ direct labor$-$hours. The direct labor rate is $$9$ per direct labor$-$hour. The production budget calls for producing $8,900$ units in April and $8,800$ 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.$)$