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The production budget for Manner Company shows units to be produced as follows: July, 600; August,...

The production budget for Manner Company shows units to be produced as follows: July, 600; August, 660; and September, 520. Each unit produced requires two hours of direct labor. The direct labor rate is currently $17 per hour but is predicted to be $17.75 per hour in September. Prepare a direct labor budget for the months July, August, and September.

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