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Budgeted production is 22,000 units. Each unit requires 0.70 pound of steel and 0.30 direct labor hour. Steel is purchased for $45 per pound, and

Budgeted production is 22,000 units. Each unit requires 0.70 pound of steel and 0.30 direct labor hour. Steel is purchased for $45 per pound, and direct labor is $18 per hour. Steel has an estimated beginning inventory of 700 units and a desired ending inventory of 200 units. For the period, what is the budgeted direct labor costs?

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