Sthilaire Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.36 direct labor-hours. The direct labor rate is $8 per direct labor-hour. The production budget calls for producing 8,300 units in April and 8,200 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.