23 X Company has a sales budget of 60,000 finished units for the next period. The beginning finished good inventory 10,000 and the target ending finished goods inventory 8,000 units . It takes 3 hours of direct labor to make one unit of finished product and the budgeted labor rate is $5 per hour. what is the budgeted direct labor cost for the next period? t of gestion Fi Select one: a. 930,000 $ b. 940,000 $ C. 870,000 $ O d. 940,000$ Nyt mad