For example, utilities should be $1,300 per month plus $0.25 per machine-hour. The company expects to work 4,500 machine-hours in une. Note the company's direct labor is a fixed cost. Required: repare the company's planning budget for June. \begin{tabular}{|l|} \hline \multicolumn{2}{|c|}{ Wyckam Manufacturing Incorporated } \\ \hline \multicolumn{2}{|c|}{ Planning Budget for Manufacturing Costs } \\ \hline \\ \hline Direct materials \\ \hline Direct labor \\ \hline Supplies \\ \hline Utilities \\ \hline Depreciation \\ \hline Insurance \\ \hline Total manufacturing cost \\ \hline \end{tabular}