July Augint September October Budgeted production (units) 17.000 12.000 20.000 24000 Each unit passes through two departments before completion. The company has decided the following direct labor standards Machining Assembly DLH per unit 3.00 0.75 Hourly rate 51100 $7.00 Prepare the direct labor budget for the third quarter of the coming year. 5275 July August September Machining $ Assembly $ Total DL cost July August September 3rd Quarter $ $ $ $ S $ $ $ $ $ 5 $