13) The budgeted production of Taurus, Inc. is 14,000 units per month. Each unit requires 40 minutes of direct labor to complete. The direct labor rate is $90 per hour. Calculate the budgeted cost of direct labor for the month. (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.) A) $840,000 B) $373,333 C) $1,260,000 D) $31,500 14) When preparing the direct labor budget, A) the production manager projects the average direct labor costs B) direct labor hours needed for production are multiplied by the direct labor cost per hour C) the actual direct labor cost per hour must be known D) budgeted units to be produced are multiplied by direct labor cost per hour to determin direct labor cost e budgeted