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. 174,000 b. 2,610,000 c. 940,000 O d. 930,000