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

Fixed Cost per Month

Cost per Machine-Hour

Direct materials				$	5.40
Direct labor	$	42,500
Supplies				$	0.30
Utilities	$	1,500		$	0.15
Depreciation	$	14,700
Insurance	$	12,000

For example, utilities should be $1,500 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:

Complete the companys planning budget for manufacturing costs for June.