5 & 6. Log Company makes and sells a product called Product requires 2.5 hours of direct labor at the rate of $15.00 per direct labor WZ. Each unit of Product WZ hour. 5. The budgeted direct labor cost per unit of Product wz would be: a. $37.50 b. $6.00 c. $15.00 d. $17.50 6. The company plans to sell 38,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 600 and 100 units, respectively. Budgeted direct labor costs for June would be: a. 562,500 b. $1,423,000 c. $1,406,250 d. $1,443,750