Al Safa Company has a sales budget of 60,000 finished units for the next period. The beginning finished good inventory 10,000 and the target ending finished goods inventory 8,000 units . It takes 3 hours of direct labor to make one unit of finished product and The budgeted variable manufacturing overhead rate is $15 per direct manufacturing labor-hour. what is The budgeted MOH cost :

Select one:

a. 940,000

b. 930,000

c. 2,610,000

d. 174,000