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

	Fixed Cost per Month			Cost per Machine-Hour
Direct materials				$	5.30
Direct labor	$	42,500
Supplies				$	0.40
Utilities	$	1,500		$	0.10
Depreciation	$	15,300
Insurance	$	11,100

For example, utilities should be $1,500 per month plus $0.10 per machine-hour. The company expects to work 4,400 machine-hours in June. Note that the companys direct labor is a fixed cost.

Required:

Prepare the companys planning budget for June.