Exercise 20-11 (Algo) Manufacturing: Direct labor budget LO P1 The production budget for Manner Company shows units to produce as follows: July 660 August, 720, and September 580. Each unit produced requires three 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. MANNER COMPANY Direct Labor Budget July August 000 120 Units to produce Beptember 580 units Declabor hours needed Cost of relation