Exercise 22-5 Manufacturing: Direct labor budget LO P1 The production budget for Manner Company shows units to be produced as unit produced requires three hours of in September follows July, 550: August, 610, and September, 470. Each rate is currently $15 per hour but is predicted to be $1575 per hour direct labor. The direct labor Prepare a direct labor budget for the months July, August, and September MANNER COMPANY July 610 470 units ted (units) Total labor hours needed direct labor cost Next