(Product cost classifications) Barbieri Co. makes aluminum canoes. The company’s June 2010 costs for material and labor were as follows:

Material costs

Janitorial supplies

$ 1,800

Chrome rivets to assemble canoes

12,510

Sealant

1,230

Aluminum

1,683,000

Labor costs

Janitorial wages

$ 9,300

Aluminum cutters

56,160

Salespeople salaries

43,050

Welders

156,000

Factory supervisor salaries

101,250

a. What is the direct material cost for June?

b. What is the direct labor cost for June?