Check Exercise 22-5 Manufacturing: Direct labor budget LO P1 The production budget for Manner Company shows units to be produced as follows: July, 690, August, 750, and September. 610 Each unit produced requires two hours of direct labor. The direct labor rate is currently $17 per hour but is predicted to be $1775 per hour in September Prepare a direct labor budget for the months July, August, and September MANNER COMPANY Direct Labor Budget For July August, and September July August 690 750 September 610 units Budgeted production (units) Total labor hours needed Budgeted direct labor cost