(#5 ) please show formulas used :)

The production budget for Manner Company shows units to produce as follows: July, 630; August, 690 ; and September, 550 . Each unit produced requires one hour of direct labor. The direct labor rate is budgeted at $16 per hour in July and August, but is budgeted to be $16.75 per hour in September. Prepare a direct labor budget for the months July, August, and September