The production budget for Manner Company shows units to be produced as follows: July, 620 ; August, 680 ; and September, 540. Each unit produced requires two hours of direct labor. The direct labor rate is currently $20 per hour but is predicted to be $21 per hour in September. Prepare a direct labor budget for the months July, August, and September. Zira Co. reports the following production budget for the next four months. Each finished unit requires five pounds of raw materials and the company wants to end each month with raw materials inventory equal to 30% of next month's production needs. Beginning raw materials inventory for April was 663 pounds. Assume direct materials cost $4 per pound. Prepare a direct materials budget for April, May, and June