ACME Incorporated budgeted production for the fourth quarter of 2023 as follows:

Month	October	November	December	Total
Production in Units	25,000	30,000	35,000	90,000

250 grams of high-quality silica sand and 30 minutes of direct labour are required for each unit produced. At the start of the year, the expected quantity of raw materials was on hand. ACME's production policy states that 20% of next month's production needs should be available at the end of each month. Silica sand costs $1.00 per kilogram and the direct labour rate is $17.00 per hour.

Required:

Prepare a direct materials budget for October, including kilograms required and total cost.

What is the expected direct labour cost for October?

What amount will appear for raw material inventory on the budgeted balance sheet at October 31, 2023?