Part 5: Cash Disbursements (2 marks) NFT pays $2.00 per pound of material. 1/2 of the months purchases is paid for in the month it is purchased. The other 1/2 is paid the following month. The June 30th Accounts Payable balance was $151,000. Cash Disbursements for Materials July August September Quarter Accounts Payable July Purchases August Purchases September Purchases Total Cash DisbursementsPart 6: Direct Labour (2 marks) At NFT each unit of product requires 0.10 hours of direct labour. NFT has no overtime. NFT pays its manufacturing staff 520 f hr. Direct Labour Budget Julrwr August September Quarter Units of Production Direct Labour per Unit Labour Hours Required Direct Labour Cost per Hour Total Direct Labour