MCO Leather manufactures leather purses. Each purse requires $2$ pounds of direct materials at a cost of $$4$ per pound and $0\mathrm{.}8$ direct labor hours at a rate of $$16$ per hour. Variable overhead is budgeted at a rate of $$2$ per direct labor hour. Budgeted fixed overhead is $$10,000$ per month. The company's policy is to end each month with direct materials inventory equal to $40\%$ of the next month's direct materials requirement. At the end of August the company had $3,680$ pounds of direct materials in inventory. The company's production budget reports the following. $($Click on the Direct Materials Budget, Direct Labor Budget and Factory Overhead Budget Tabs below.$)$

$\backslash$table$[[$Production Budget,September,October,November$],[$Units to produce,$4,600,6,200,5,800],[,,,],[,2,$pounds,$],[$Direct materials per unit,$$4,$per pound,$],[$Direct materials cost,$0\mathrm{.}80,$DLHs per unit,$],[$Direct labor hours $($DLHs$)$ per unit,$$16$ per DLH$,,],[$Direct labor rate,$$2$ per DLH$,,],[$Budgeted variable overhead,$$10,000$ per month,,$],[$Budgeted fixed overhead,$40\%$ of next month's direct materials requirement,,$],[$Direct materials policy,$3,680$ pounds,,$],[$August ending materials,,,$]]$

Required:

$(1)$ 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.