3. Under Armour makes Curry 7 basketball shoes, Budgeted unit sales for August and September are 12,100 and 12,700 units, respectively. The ending finished goods inventory equals 44% of the following month's sales. The direct labor wage rate is $18.05 per hour. Each unit of finished goods requires 2.4 direct labor-hours. Calculate the following estimates for August 1. Required production in units 2. Total direct labor hours needed 3. Total direct labor cost