Sunland Auto has developed the following production plan for its new auto part.

$\backslash$table$[[,$July,August,September,October$],[$Budgeted production $($units$),17,000,13,500,22,000,24,500]]$

Each unit passes through two departments before completion. The company has developed the following direct labor standards:

$\backslash$table$[[,$Machining,Assembly$],[$DLH per unit,$3\mathrm{.}00,0\mathrm{.}75],[$Hourly rate,$$12\mathrm{.}00,$$$8\mathrm{.}00$