8. James Worman is preparing a direct labor budget. His sales budget shows total sales units of 15,000 and sales dollars of $18,750. The direct materials purchases budget shows materials to be purchased of 15,000 units and budgeted purchases cost of $3,750. The production budget indicates a total of 12,000 units to be produced. Standard direct labor hours per unit are 0.30 and the standard average wage rate is $15. What is budgeted direct labor cost? a. $67,500 b. $54,000 c. $180,000 d. $225,000