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The production budget for Manner Company shows units to produce as follows: July, 7 0 0 ; August, 7 6 0 ; and September, 6

The production budget for Manner Company shows units to produce as follows: July, 700; August, 760; and September, 620. Each unit produced requires one hour of direct labor. The direct labor rate is budgeted at $17 per hour in July and August, but is budgeted to be $17.75 per hour in September.
Prepare a direct labor budget for the months July, August, and September.
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