The production department of Headstrong Company has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Units to be produced $8,4009,4007,4006,400$

In addition, the beginning raw materials inventory for the first quarter is budgeted to be $2,100$ kilograms and the beginning accounts payable for the first quarter are budgeted to be $$3,640.$

Each unit requires $3\mathrm{.}4$ kg of raw material that costs $$2\mathrm{.}80$ per kilogram. Management desires to end each quarter with an inventory of raw materials equal to $10\%$ of the following quarter$$s production needs. The desired ending inventory for the fourth quarter is $2,550$ kilograms. Management plans to pay for $80\%$ of raw material purchases in the quarter acquired and $20\%$ in the following quarter. Each unit requires $0\mathrm{.}6$ direct labour$-$hours, and direct labour$-$hour workers are paid $$21\mathrm{.}0$ per hour.

Required:

$1-$a$.$ Prepare the company's direct materials budget. $($Round your answer to the nearest whole dollar amount.$)$

$1-$b$.$ Prepare the schedule of expected cash disbursements for materials for the upcoming fiscal year. $($Round your answer to the nearest whole dollar amount.$)$

$2.$ Prepare the company$$s direct labour budget for the upcoming fiscal year, assuming that the direct labour workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. $($Do not round intermediate calculations.$)$