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Alpha Caps Company has budgeted production of 14,000 units and sales of 16,500 units in January. Each unit requires 12 minutes of labor. The standard

Alpha Caps Company has budgeted production of 14,000 units and sales of 16,500 units in January. Each unit requires 12 minutes of labor. The standard labor rate is $13.00 per hour. How much are total budgeted direct labor costs for January?

$36,400

$21,840

$42,900

$2,184,000

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