Whitmer Corporation is working on its direct labour budget for the next two months. Each unit of output requires $0\mathrm{.}08$ direct labour$-$hours. The direct labour rate is $$8\mathrm{.}20$ per direct labour$-$hour. The production budget calls for producing $5,500$ units in February and $6,000$ units in March.

Required:

February March

Required production in units

Direct labour$-$hours per unit

Total direct labour$-$hours needed

Direct labour cost per hour

Total direct labour cost

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