Whitmer Corporation is working on its direct labor budget for the next two months. Each unit of output requires 000 direct habor hours The direct labor rate is $9.00 per direct labor-hour. The production budget calls for producing 3.700 units in February and 4.200 units in March Required: Prepare the direct labor budget for the next two months, 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.)