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The production budget for Manner Company shows units to produce as follows: July, 6 3 0 ; August, 6 9 0 ; and September, 5

The production budget for Manner Company shows units to produce as follows: July, 630; August, 690; and September, 550. 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 $17.75 per hour in September.
Prepare a direct labor budget for the months July, August, and September.
\table[[MANNER COMPANY],[Direct Labor Budget],[,July,August,September,],[Units to produce,630,690,550,units],[,,,,],[Direct labor hours needed],[7,,,,],[Cost of direct labor,,,,]]
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