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The production budget for Manner Company shows units to be produced as follows: July, 700; August, 760; September, 620. Each unit produced requires three hours

The production budget for Manner Company shows units to be produced as follows: July, 700; August, 760; September, 620. Each unit produced requires three hours of direct labor. The direct labor rate is currently $15 per hour but is predicted to be $15.75 per hour in September.

Prepare a direct labor budget for the months July, August, and September. (Round your "Labor rate" to 2 decimal places.)

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