The production budget for Manner Company shows units to produce as follows: July, $590$;

August, $650$; and September, $510.$ Each unit produced requires one hour of direct labor. The

direct labor rate is budgeted at $$15$ per hour in July and August, but is budgeted to be

$$15\mathrm{.}75$ per hour in September.

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