Sthilaire Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.35 direct labor-hours. The direct labor rate is $8 per direct labor-hour. The production budget calls for producing 8,400 units in April and 8,300 units in May. The direct labor workforce is fully adjusted each month to the required workload. Required:

Prepare the direct labor budget for the next two months.

(Round "labor-hours per unit" answers to 2 decimal places.)

	April	May
required production in units
direct labor-hours per unit
total direct-labor-hours needed
direct labor cost per hour
total direct labor cost