The production budget for Manner Company shows units to be produced as follows: July, 580; August, 640; and September, 500. Each unit produced requires three hours 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) 580 640 500 units 3 3 3 hours Labor requirements per unit (hrs.) Total labor hours needed Labor rate (per hour) Budgeted direct labor cost