I need help completing the (step 4) "Direct Labour Budget". I'll provide the step as well as the previous steps that are already done:

1. Sales Budget

2. Production Budget

3. Direct Materials Budget, Schedule of Cash payments for raw materials

4. Direct Labour Budget: ***

Here is the information for Step 4:****

*Please provide all formulas for each calculation as this is being done in Microsoft Excel!* Thank you so much!

Sales Budget 2023 May June July August September Budget Sales # 31,500.00 63,000.00 31,500.00 50,400.00 Sales Price/ Unit $ Total $ 28.00 $ 882,000.00 $ 28.00 $ 1,764,000.00 $ 28.00 $ 882,000.00 $ 28.00 $ 1,411,200.00 $ 31,500.00 28.00 $ 882,000.00 $ October 81,900.00 November December 28.00 $ 2,293,200.00 $ 94,500.00 28.00 $ 2,646,000.00 $ 50,400.00 28.00 $ 1,411,200.00 $ 2024 January 31,500.00 February March April Total 28.00 $ 882,000.00 $ 50,400.00 28.00 $ 1,411,200.00 $ 50,400.00 28.00 $ 1,411,200.00 $ 63,000.00 28.00 $ 1,764,000.00 $ 630,000.00 28.00 17,640,000.00 Expected Cash Collections 2023 May June July August September October November December 2024 January February March April Total Accounts Receivable O/B $ May Estimated Sales $ June Estimated Sales 910,440.00 $ 352,800.00 $ $ July Estimated Sales 226,800.00 396,900.00 $ 705,600.00 $ $ $ 1,137,240.00 August Estimated Sales 123,480.00 793,800.00 $ 352,800.00 $ $ $ 873,180.00 September Estimated Sales. 246,960.00 396,900.00 $ 564,480.00 $ $ $ 1,746,360.00 October Estimated Sales 123,480.00 635,040.00 $ 352,800.00 $ $ $ 873,180.00 November Estimated Sales December Estimated Sales January Estimated Sales February Estimated Sales March Estimated Sales 197,568.00 396,900.00 $ 917,280.00 $ $ $ 1,397,088.00 123,480.00 1,031,940.00 $ 1,058,400.00 $ $ $ 873,180.00 321,048.00 1,190,700.00 $ 564,480.00 $ $ $ 2,270,268.00 370,440.00 635,040.00 $ 352,800.00 $ $ $ 2,619,540.00 197,568.00 396,900.00 $ 564,480.00 $ $ $ 1,397,088.00 April Estimated Sales $ 1,263,240.00 $ 1,329,300.00 $ 1,270,080.00 $ 1,208,340.00 $ 1,111,320.00 $ 1,511,748.00 $ 2,213,820.00 $ 2,076,228.00 $ 1,358,280.00 $ 1,158,948.00 $ 123,480.00 635,040.00 $ 564,480.00 $ $ 1,323,000.00 $ $ 873,180.00 197,568.00 $ 1,397,088.00 635,040.00 $ 705,600.00 $ 1,538,208.00 $ 1,199,520.00 705,600.00 17,362,512.00