The production budget for Manner Company shows units to produce as follows: July, $650$; August, $710$; and September, $570.$ Each unit produced requires two hours of direct labor. The direct labor rate is budgeted at $$17$ per hour in July and August, but is budgeted to be $$17\mathrm{.}75$ per hour in September.

Prepare a direct labor budget for the months July, August, and September.

$\backslash$table$[[$MANNER COMPANY$],[$Direct Labor Budget$],[,,$July,August,September,$],[$Units to produce,,$650,710,570,$units$],[$Direct labor hours required per unit,grad,,,,$],[$Direct labor hours needed$],[,,,,,],[$Cost of direct labor,,,,,$]]$