The production budget for Manner Company shows units to produce as follows: July, $640$; August, $700$; and September, $560.$ 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\mathrm{.}75$ per hour in September.

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

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