a resource unit assignment circuit, for assigning at least one scheduled station as at least one node of a full binary tree according to a search algorithm;

a node computing circuit, coupled to the resource unit assignment circuit, for determining first node connection information of the full binary tree, and to determine second node connection information of a smallest full binary tree according to a smallest binary tree algorithm and the first node connection information;

a load balance circuit, coupled to the node computing circuit, for determining a plurality of user field numbers corresponding to a plurality of content channels according to a load balance function and the second node connection information; and

a user field generation circuit, coupled to the load balance circuit and the node computing circuit, for generating a traversal result of the smallest full binary tree according to a traversal algorithm and the second node connection information, and for generating a plurality of user fields corresponding to the plurality of content channels according to the traversal result, to generate the plurality of content channels.