Brian Lee is preparing a direct labor budget. His sales budget shows total sales units of 14400 and sales dollars of $18700. The direct materials purchases budget shows materials to be purchased of 14400 units and budgeted purchases cost of $3800. The production budget indicates a total of 11500 units to be produced. Standard direct labor hours per unit is 0.20 and the standard average wage rate is $14. What is budgeted direct labor cost? $201600 $161000 $40320 $32200