Typefast Inc. manufactures computer keyboards. The following is Typefast's production budget for the fourth quarter of the calendar year:

..................................................Units

October.................................35,000
November.............................42,000
December.............................51 ,000
On average each keyboard is expected to require 0.30 direct labour hours to produce. Direct labour costs the company $18 per hour.

Required:
Prepare a direct labour budget for October, November, and December, showing the hours needed and the direct labour cost for each month and in total.