. 3. The DL Budget: The Last Whale, Inc. makes one product and it provided the following information to help prepare the master budget for the next six months of operations: Budgeted unit sales for the next six months are as follows: January = 20,120 units; February = 19,450 units; March = 20,940 units; April = 22,180 units; May = 21,600 units; and, June = 24,090 units. The budgeted selling price per unit is $125. All sales are on account. Regarding sales on account, 15% are collected in the month of sale and 85% are collected in the following month. The ending finished goods inventory equals 10% of the following month's sales. The ending raw materials inventory equals 25% of the following month's raw materials production needs. Each unit of finished goods requires 9 kilograms of raw materials. The raw materials cost $2.25 per kilogram. The direct labor wage rate is $15.00 per hour. Each unit of finished goods requires 1.2 direct labor-hours. Manufacturing overhead is entirely variable and is $1.90 per direct labor-hour. Calculate the budgeted direct labor cost for February for the firm