7) Go Giants makes and sells a product a mug called GOG. Each unit of Product GOG requires 3.5 hours of direct labor at the rate of $14.50 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for May. The company plans to sell 39,000 units of Product GOG in May. The nished goods inventories on Mayl and May 31 are budgeted to be 200 and 100 units, respectively. Budgeted direct labor costs for May would be: A) $564,050 B) $1,979,250 C) $1,974,175 D) $1,984,325