Exercise 20-5 Manufacturing: Direct labor budget LO P1 The production budget for Manner Company shows units to be produced as follows: July, 560: August, 620, and September. 480. Each unit produced requires three hours of direct labor. The direct labor rate is currently $15 per hour but is predicted 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 For July August, and September July August 560 620 September 480 units Budgeted production (units) Labor rate (per hour) Total labor hours needed Budgeted direct labor cost