Meditation Company manufactures meditation kits. Production is budgeted, in units, as follows:

May	20,000
June	30,000
July	35,000

Each kit requires 45 minutes of direct labour time. Direct labour wages average $20 per hour. Monthly variable manufacturing overhead averages $4 per direct labour hour plus fixed manufacturing overhead of $2,100 per month.

What is the direct labour cost, variable manufacturing overhead, and fixed manufacturing overhead budgeted for May, June, and July?