Answer:
1) Direct Labor Budget               April           May         June         July
production                                   450           580          550          550
 * hours per unit                          0.60           0.60         0.60          0.60
= hours worked                          270           348            330             330
  * rate                                          $17            $17             $17              $17
Direct Labor Cost                   $4,590       $5,916         $5,610       $5,610
2) Factory overhead budget
Variable overhead                  $5,670        $7,308         $6,930
Fixed overhead                      $8,100         $8,100          $8,100
Total overhead budget         $13,770        $15,408        $15,030
Explanation:
Variable overhead = ( direct labor hour * $21)
April = ( 270 * $21) = 5,670 
May = ( 348 * $21) = 7,308
June = ( 330 *$21) = 6,930