MCO Leather manufactures leather purses. Each purse requires $2$ pounds of direct materials at a cost of $$3$ per pound and $0\mathrm{.}7$ direct labor hour at a rate of $$19$ per hour. Variable overhead is budgeted at a rate of $$3$ per direct labor hour. Budgeted fixed overhead is $$20,000$ per month. The company$$s policy is to end each month with direct materials inventory equal to $30\%$ of the next month$$s direct materials requirement. At the end of August the company had $2,640$ pounds of direct materials in inventory. The company$$s production budget reports the following.

Production Budget September October November

Units to produce $4,4007,1006,700$

$(1)$ Prepare direct materials budgets for September and October.

$(2)$ Prepare direct labor budgets for September and October.

$(3)$ Prepare factory overhead budgets for September and October.