Burwood corporation is working on its direct labor budget for the next two months each unit of output requires $0\mathrm{.}41$direct labor hours. the direct labor rate is $$8\mathrm{.}50$ per direct labor$-$ hour. the production budget calls for producing $2,300$ units in August and $2,200$ units in september. the company guarantees its direct labor workers a $40-$hour paid work week. With the number of workers currently employed, that means that the company is committed to paying its direct labor workforce for at least $960$ hours in total each month even if there is not enough work to keep them busy.

Required: Construct the direct labor budget for August and September.