The production budget for Manner Company shows units to be produced as follows: July, 620; August, 680;

Question:

The production budget for Manner Company shows units to be produced as follows: July, 620; August, 680; September, 540. Each unit produced requires two hours of direct labor. The direct labor rate is currently $ 20 per hour but is predicted to be $ 21 per hour in September.
Prepare a direct labor budget for the months July, August, and September.