The production budget for Manner Company shows units to produce as follows: July, $540$; August, $600$; and September, $460.$ Each unit produced requires three 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,$540,600,460,$units$],[,,,,],[$Direct labor hours needed$],[,,,,],[$Cost of direct labor,,,,$]],$