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

	Fixed Cost per Month	Cost per Machine-Hour
Direct materials		$ 4.25
Direct labor	$ 36,800
Supplies		$ 0.30
Utilities	$ 1,400	$ 0.05
Depreciation	$ 16,700
Insurance	$ 12,700

For example, utilities should be $1,400 per month plus $0.05 per machine-hour. The company expects to work 5,000 machine-hours in June. Note that the companys direct labor is a fixed cost.

Required:

Prepare the companys planning budget for June.