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 8,100 units in April and 8,000 units in May. The direct tabor workforce is fully adjusted each month to the required workload. Required: Prepare the direct labor budget for the April and Moy. (Round "labor-hours per unit" answers to 2 decimal places.)