Wyckam Manufacturing Inc. has provided the following estimates concerning its manufacturing costs:

	Fixed Cost per Month			Cost per Machine-Hour
Direct materials				$	5.40
Direct labor	$	42,400
Supplies				$	0.30
Utilities	$	1,400		$	0.15
Depreciation	$	15,100
Insurance	$	11,200

For example, utilities should be $1,400 per month plus $0.15 per machine-hour. The company expects to work 4,100 machine-hours in June. Note that the companys direct labor is a fixed cost.

Required:

Prepare the companys planning budget for June.

Wyckam Manufacturing Inc. Planning Budget for Manufacturing Costs For the Month Ended June 30 Direct materials Direct labor Supplies Utilities Depreciation Insurance Total manufacturing cost