8. Gurein Co is preparing its direct labor budget for May 2022. Garcia estimates that 6,000 product units are to be produced during May 2022, and direct labor time per unit is 20 minutes per unit. If the direct labor cost per hour is SI5, what is the total budgeted direct labor cost for May 2022 (rounded to the nearest SI)? # $1,800,000 b. 530,000 $90,000 d. 560,000 9. If a company's margin of safety percentage is 25% (0.25) a. Contribution margin ratio is 0.20, total fixed costs are $100,000, and actual sales revenue is $500,000. b. Contribution margin ratio is 0.20, total fixed costs are $75,000, and actual sales revenue is $500,000. Break even sales revenue is $700,000, and actual les revenue $800,000. d. Contribution margin ratio is 0.25, total fixed costs are $100,000, and actual sales revenue is $500,000. c