Expected sales for Scott Company for the third quarter of next year are as follows:

July August September

Units 23,000 17,000 21,000

Management wants ending monthly inventory to be of 25% of the following month's sales.

Scott's budgeted labour cost components are:

Direct labour per unit $7.20

Indirect factory labour per unit $4.80

Administration $6,000 per month

Sales commissions per unit $3.50

a. What is Scott Company's expected production for July?

b. Prepare a total labour budget for Scott for July.