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The production budget for Manner Company shows units to produce as follows: July 720; August, 780; and September, 640. Each unit produced requires two 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 720 780 September Units to produce 640 units Direct labor hours needed Cost of direct labor