Whitmer Corporation is working on its direct labor budget for the next two months. Each unit of output requires $0\mathrm{.}07$ direct labor$-$hours. The direct labor rate is $$8\mathrm{.}70$ per direct labor$-$hour. The production budget calls for producing $6,000$ units in February and $6,500$ units in March.

Required:

Prepare the direct labor budget for February and March, assuming that the direct labor work force is fully adjusted to the total direct labor$-$hours needed each month. $($Round "labor$-$hours per unit" & "labor cost per hour" answers to $2$ decimal places.$)$

$\backslash$table$[[,$February,March$],[$Required production in units,,$],[$Direct labor$-$hours per unit,,$],[$Total direct labor$-$hours needed,,$],[$Direct labor cost per hour,,$],[$Total direct labor cost,,$]]$