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	$	42,700
Supplies				$	0.30
Utilities	$	1,900		$	0.15
Depreciation	$	15,300
Insurance	$	11,900

For example, utilities should be $1,900 per month plus $0.15 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.

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