The production budget for Manner Company shows units to be produced as follows: July, 620: August, 680. and September. 540. Each unit produced requires three hours of direct labor. The direct labor rate is currently $16 per hour but is predicted to be $16.75 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 620 680 September 540 units Budgeted production (units) Total labor hours needed Budgeted direct labor cost Blue Wave Co. predicts the following unit sales for the coming four months: September, 2.800 units. October 4,600 units, November 6.400 units; and December, 7.900 units. The company's policy is to maintain finished goods inventory equal to 50% of the next month's sales. At the end of August, the company had 2.600 finished units on hand. Prepare a production budget for each of the months of September October, and November. Blue Wave Co. Production Budget September, October and November September October Next month's budgeted sales (units) % % November 0 0 0 Units to be produced 0 0 0