1 The production budget for Manner Company shows units to be produced as follows: July, 520; August, 580; and September, 440. Each unit produced requires two hours of direct labor. The direct labor rate is currently $16 per hour but is predicted to be $16.75 per hour in September. Prepare a direct labor budget for the months July, August, and September. 01:52:06 MANNER COMPANY Direct Labor Budget For July, August, and September July August September Budgeted production (units) 520 580 440 units Total labor hours needed Budgeted direct labor cost