1 points Save Answer Savannah Industries produces sets of kitchen utensils for sailboats. These sets are sold at marinas and at boat repair shops. The sets each require 1.4 direct labor-hours at $9.50 per direct labor-hour. The direct labor workforce is fully adjusted each month to the required workload. Savannah Industries is preparing a Direct Labor Budget for the second quarter of the year. The budgeted direct labor cost per set is closest to: 59.60 57.38 $13.44 $11.00