Calculate an operational budget for the month of January using the information shown. Sales units (January) 70,000 Production units (January) 84.000 Sales price per unit $7.90 Uncollectible expense 3% Direct material per unit $1.50 Direct labor hours per unit 0.08 Direct labor rate per hour 19 Manufacturing overhead 14,000 Variable sales and administration expenses $2.70 Fixed sales and administration expenses $23,000 Taxes 30% What is the budgeted direct labor cost for the month of January