Exercise 22-11 (Algo) Manufacturing: Direct labor budget LO P1 The production budget for Manner Company shows units to produce as follows: July, 710; August, 770; and September, 630 . Each unit produced requires three hours of direct labor. The direct labor rate is budgeted at $17 per hour in July and August, but is budgeted to be $17.75 per hour in September. Prepare a direct labor budget for the months July, August, and September