$4$

The production budget for Manner Company shows units to produce as follows: July, $620$; August, $680$; and September, $540.$ Each unit produced requires two hours of direct labor. The direct labor rate is budgeted at $$20$ per hour in July and August, but is budgeted to be $$21$ per hour in September.

Prepare a direct labor budget for the months July, August, and September.

$\backslash$table$[[$MANNER COMPANY$],[$Direct Labor Budget$],[,$July,August,September,$],[$Units to produce,$620,680,540,$units$],[,,,,],[$Direct labor hours needed$],[,,,,],[$Cost of direct labor,,,,$]]$