The production budget for Manner Company shows units to produce as follows: July, 520; August, 580; and September, 440. 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 $16.75 per hour in September. Prepare a direct labor budget for the months July, August, and September. MANNER COMPANY Direct Labor Budget July August 580 September 440 units Units to produce 520 Direct labor hours needed Cost of direct labor