ABC Corporation makes and sells a product called Product AB. Each unit of Product AB requires 3.5 hours of direct labor at the rate of $19.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. The company plans to sell 31.000 units of Product AB in June. The finished goods inventories on June 1 and June 30 are budgeted to be 150 and 750 units, respectively. Budgeted direct labor costs for June would be: P $1.989 000 $2.104.000 $1794.000 51.761.000