The production budget for Manner Company shows units to produce as follows: July, $540$; August, $600$; and September. $460.$ Each unit produced requires two hours of direct labor. The direct labor rate Is budgeted at $$16$ per hour in July and August, but is budgeted to be $$16\mathrm{.}75$ per hour in September.

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