Exercise $22-11($Algo$)$ Manufacturing: Direct labor budget LO P$1$

The production budget for Manner Company shows units to produce as follows: July, $660$; August, $720$; and September, $580.$ 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\mathrm{.}75$ per hour in September.

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