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	$ 42,300
Supplies		$ 0.40
Utilities	$ 1,800	$ 0.15
Depreciation	$ 15,300
Insurance	$ 11,100

For example, utilities should be $1,800 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.