b. Client Solutions is working on its direct labour budget for August and September. The production budget calls for producing 4,000 units in August and 2,800 units in September. Each unit of output requires 0.9 direct labour-hours. The direct labour rate is $25.00 per direct labour hour in August. However, due to an unforeseen economic situation, the direct labour rate increased to $30.00 per direct labour hour in September. The company is committed to paying its direct labour force at least 3,000 hours in total each month even if there is not enough work to keep them busy. The company pays 1.5 times of normal rate for every hour worked over 3,000 hours in a month. Required: i) Construct the direct labour budget (in dollars) for August and September