Durham Manufacturing Pty Ltd has a policy of maintaining a finished goods inventory balance at the end of a month equal to 50% of the sales requirements of the following month. The ending inventory balance on 31 July included 2700 units, and the projected sales for August, September and October were 10 800, 11 600 and 13550 units respectively. The raw material requirements per unit produced are as follows:

	Quantity required	Cost per unit
Plastic Motor Keyboard	2.8 m2 1.5 2	$6 per m2 $12 $5

Required

Prepare a direct materials budget for August and September.