Fixed Cost Cost per per Month Machine-Hour Direct materials Direct labor Supplies Utilities Depreciation Insurance S4.25 36,880 $ 0.30 s e.e5 s 1,400 $ 16,700 S 12,709 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 company's direct labor is a fixed cost. Required: Prepare the company's planning budget for June Wyckam Inc. Planning Budget for Costs For the Month Ended June 30 Direct materials Direct labor Supplies Utilities Depreciation Total manufacturing cost