Both problems

Connelly, Inc. applies overhead based upon machine hours. Connelly's annual budget indicated: Connelly manufactured an order for 1,000 units of finished goods that incurred 2,000 hours of direct labor and 4,500 machine hours. The manufacturing overhead applied to this order was: During the next year, Zero Company plans to sell 200,000 units of finished goods. On January 1, the company has no units of finished goods in inventory but desires 10,000 units in finished goods inventory by December 31. If each unit requires 2 hours of direct labor at $15 per hour, Zero Company's direct labor budget is