The production budget for Manner Company shows units to be produced as follows July, 540: August, 600, and September, 460 Each unit produced requires two hours of direct labor. The direct labor rate is currently $17 per hour but is predicted to be $1775 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 Budgeted production (units) 540 600 460 units Total labor hours needed Budgeted direct labor cost