11.

Webster Corporation is preparing a master budget for the first quarter of the year. The company budgets production of 2,940 units in January, 2,730 units in February and 3,390 units in March. Each unit requires 0.6 hours of direct labor. The direct labor rate is $12 per hour. Compute the budgeted direct labor cost for the first quarter budget.

Multiple Choice

• $58,968.

• $65,232.

• $108,720.

• $98,280.

• $54,360.