A company manufactures two products, A and B. The following information is available:

	ProductA	Product B
Number of units produced per month	2.800	4,200
Labour time per unit (minutes)	48	36

Unavoidable non productive labour time is 25% of productive time, and is paid at $3 per hour. Labour is paid $8 per unit of product A produced and 6 per unit of product B. What is the monthly labour cost of the company?

A. $40,740

B. $53,970

C. $54,180

D. $51,170