Acme Ltd. manufactures point of sale terminals used by businesses to process transactions. Their production budget for the fourth quarter shows the following number of terminals need to be produced: October 8 000 units November 12 000 units December 13 000 units Each terminal requires 25 minutes of direct labour for assembly and inspection at a cost of 70 cents per minute. Each unit also requires 6 pieces of technological hardware which costs $3 per piece. The company has determined that it needs 20 per cent of next month's raw material needs on hand at the end of each month. The company currently applies manufacturing overhead to production at the rate of $12 per direct labour hour. The total cost of direct labour and manufacturing overhead for the month of November is: $270 000 $60 000 $435 700 $ 210 000