Eastern Engines Ltd has a policy of maintaining a finished goods inventory balance at the end of a month equal to 25% of the sales requirements of the following month. The ending inventory balance on 31 August was 1 680 units, and the projected unit sales for September, October and November were 9 600, 10 400 and 10 800 units respectively. The labour requirements per unit produced are as follows.

Required Prepare a direct labour budget for September and October.

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Time required (hours) Rate per hour Machining 1.8 Sorting 0.9 Assembly 2.2 $25.00 20.00 22.00