MCO Leather manufactures leather purses. Each purse requires $3$ pounds of direct materials at a cost of $$11$ per pound and $0\mathrm{.}6$ direct labor hours at a rate of $$15$ per hour. Variable overhead is budgeted at a rate of $$8$ per direct labor hour. Budgeted fixed overhead is $$11,000$ 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 $12,060$ pounds of direct materials in inventory. The company's production budget reports the following.

Production Budget

Units to produce

September $13,400$

October $16,100$

November $15,300$

$(1)$ 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.