Coronado Auto has developed the following production plan for its new auto part.

$\backslash$table$[[,$July,August,September,October$],[$Budgeted production $($units$),18,000,14,500,21,000,28,000]]$

Each unit passes through two departments before completion. The company has developed the following direct labor standards:

$\backslash$table$[[,$Machining,Assembly$],[$DLH per unit,$4\mathrm{.}00,0\mathrm{.}75],[$Hourly rate,$$15\mathrm{.}00,$$$7\mathrm{.}00$