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. MANNER COMPANY Direct Labor Budget July August Septe+ber 540 units 620 680 Units to produce Direct labor hours needed Cost of direct labor MANNER COMPANY Direct Labor Budget July August Sept Units to produce 620 680 Beginning inventory (pounds) Budgeted ending inventory (pounds) Budgeted units sales for month Direct labor cost per hour Prepare a direct labor budget for the months July, August, and September MANNER COMPANY Direct Labor Budget July August September 540 unit Units to produce 620 680 borbananen Budgeted units sales for month Direct labor cost per hour Direct labor hours required per unit Materials price per pound Materials to be purchased