Bleary Eyes' manufacturing process has one activity that involves direct labour: calibration. Each camera requires 18 labour minutes to calibrate. The hourly labour cost (including all on-costs) for calibration is $40. The required production level in the fourth quarter is 34,000 cameras. What is the direct labour budget for Bleary Eyes in the fourth quarter? a. $24,480,000 b. $408,000 c. $1,360,000 d. $612,000 e. $244,800