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

	Fixed Cost per Month			Cost per Machine-Hour
Direct materials				$	5.70
Direct labor	$	42,400
Supplies				$	0.30
Utilities	$	1,800		$	0.20
Depreciation	$	15,100
Insurance	$	11,500

For example, utilities should be $1,800 per month plus $0.20 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.