The sales projection of a certain company for the next year of operations will be 15,000 units. Currently, the company has 1,000 units in inventory. Understanding that it is a lot of inventory, the company plans to reduce the ending inventory for the next year of operations to 60% of the current amount. On the other hand, the company wants to project its conversion costs for the coming year and plan how to reduce them. Currently, these costs represent an average of $ 55 / unit to be produced, of which 40% represent direct labor.

Required:

Calculate the production budget in units.

Calculate the direct labor cost budget.