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The production budget for Manner Company shows units to produce as follows: July, 6 2 0 ; August, 6 8 0 ; and September, 5

The production budget for Manner Company shows units to produce as follows: July, 620; August, 680; and September, 540. Each unit produced requires two hours of direct labor. The direct labor rate is budgeted at $20 per hour in July and August, but is budgeted to be $21 per hour in September.
Prepare a direct labor budget for the months July, August, and September.
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