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The production budget for Manner Company shows units to be produced as follows: July, 580; August, 640; September, 500. Each unit produced requires two hours of direct labor. The direct labor rate is currently $15 per hour but is predicted to be $15.75 per hour in September. Prepare a direct labor budget for the months July, August, and September. (Round your "Labor rate" to 2 decimal places.) MANNER COMPANY Direct Labor Budget For July, August, and September July August September 580 640 500 units Budgeted production (units) Labor requirements per unit (hrs.) Total labor hours needed Labor rate (per hour) Labor dollars