Please answer the two questions separately with clear explanation.

1. At Donahue, each unit of product requires 0.06 hours [3.6 minutes) of direct labour. The company has a \"no layoff" policy and in exchange for the *no layoff' policy, workers agree to a wage rate of $15 per hour regardless of the hours worked (no overtime pay). For the next three months, the direct labour workforce will be paid for a minimum of 2,000 hours per month. Units to be produced are: 0 July: 27655.25 0 August: 45143.25 0 September: 28897.25 Required: Prepare the direct labour budget for the third quarter of the year. 2. The company: 0 Has a July 1 cash balance of $55,000 a Maintains a minimum cash balance of $35,000 a Borrows on the first day of the month and repays loans on the last day of the quarter a Maintains a 12% open line of credit for $95,000 - Pays a cash dividend of $45,000 in Aug II Cash purchases of equipment, $155,200 in July and $54,800 in Sept, respectively. DorialIIeCompany ear-w mmmmnumsopumao,m MONTHS lull M051 m Beginning cash balance S 55,000.00 5 3501).!!! S 266,309.95 Add: Receipts Collections from customers 5 231,431m 5 572,250.00 5 572,133.00 Total available cash 5 286,431.!!! 5 607,250.00 5 838,442.95 Less: Disbursements Direct materials 42,7!!34 85,017.05 95,203.37 Direct labour 28.8.33 40,628.93 26,007.53 Manufacturing overhead 71,482.88 97,714.88 73,345.88 Selling and administrative expenses 5 56,087.45 72,579.20 61,577.55 Purchase of equipment $ 155,200.00 - 55,800.00 Dividend 5 - 5 4511111!) 5 - Totaldisbursements 5 350,368.89 5 340,940.05 5 311,434.32 Excess {deficiency} of available cash over cash disbursements -5 63,937.89 5 266,309.95 5 527,008.63 Financing Add: Borrowings S 98,937.89 Less: Repayments including interest 5 - $ 35,000.00 Endingcashhalance Required: Using the information provided, calculate for Repayments including interest (5)!) and the ending cash balance (Y)