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

	Fixed Cost per Month	Cost per Machine-Hour
Direct materials		$ 5.60
Direct labor	$ 42,600
Supplies		$ 0.10
Utilities	$ 1,700	$ 0.25
Depreciation	$ 15,400
Insurance	$ 11,900

For example, utilities should be $1,700 per month plus $0.25 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:

Prepare the companys planning budget for June.