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

	Fixed Cost per Month	Cost per Machine-Hour
Direct materials		$ 5.40
Direct labor	$ 42,400
Supplies		$ 0.40
Utilities	$ 1,100	$ 0.30
Depreciation	$ 14,600
Insurance	$ 11,800

For example, utilities should be $1,100 per month plus $0.30 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.

Wyckam Manufacturing Incorporated Planning Budget for Manufacturing Costs For the Month Ended June 30 Budgeted machine-hours Direct materials Direct labor Supplies Utilities Depreciation Insurance Total manufacturing cost $ $ 0