Exercise 20-11 (Algo) Manufacturing: Direct labor budget LO P1 The production budget for Manner Company shows units to produce as follows: July, 580; August, 640; and September, 500. Each unit produced requires two hours of direct labor. The direct labor rate is budgeted at $15 per hour in July and August, but is budgeted to be $15.75 per hour in September. Prepare a direct labor budget for the months July, August, and September