The production budget for Manner Company shows units to produce as follows: July, $710$; August, $770$; and September, $630.$ Each unit

produced requires three 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.