Swhaire Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.58 direct iabor-hours The direct labor rate is $10 per direct labor-hout. The production budget calls for producing 7,200 units in Aprit and 7,100 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.)