Use the following information for the Quick Study below.

Miami Solar manufactures solar panels for industrial use. The company budgets production of $4,100$ units $($solar panels$)$ in July and $5,400$ units in August.

QS $20-14$ Manufacturing: Direct labor budget LO P$1$

Each unit requires $3$ hours of direct labor at a rate of $$16$ per hour. Prepare a direct labor budget for July.

$\backslash$table$[[$MIAMI SOLAR$],[$Direct Labor Budget$],[$For Month Ended July $31,],[$Budgeted production,$4,100],[,],[$Total labor hours needed,$],[,],[$Budgeted cost of direct labor,$]]$