Expert Electronics Ltd has a policy of maintaining a finished goods inventory balance at the end of a month equal to 30% of the sales requirements of the following month. The ending inventory balance on 31 August was 840 units, and the projected unit sales for September, October and November were 4800, 5200 and 5400 units respectively. The labour requirements per unit produced are as follows:

	Time required (hours)	Rate per hour
Machining Sorting Assembly	1.8 0.9 2.2	$23.00 18.00 22.00

Required

Prepare a direct labour budget for September and October.