The production budget for Manner Company shows units to be produced as follows: July, 550; August, 610; and September, 470. Each unit produced requires one hour of direct labor. The direct labor rate is currently $17 per hour but is predicted to be $17.75 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	September
Budgeted production (units)	550	610	470	units
Total labor hours needed
Budgeted direct labor cost