28 Webster Corporation is preparing a master budget for the first quarter of the year The company budgets production of 3.040 units in January, 2780 units in February and 3.640 units in March. Each unt requires 0.7 hours rate is $14 per hour Compute the budgeted direct labor cost for the first quarter budget Mutiple Choice $760 32440 $66.220 $81732 drect labor The direct bor