Sthilaire Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.40 direct labor-hours. The direct labor rate is $9 per direct labor-hour. The production budget calls for producing 7,900 units in April and 7,800 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