Depasquale Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.61 direct labor-hours. The direct labor rate is $8.90 per direct labor-hour. The production budget calls for producing 5,800 units in May and 6,200 units in June. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months?

$31,488.20 $33,659.80 $32,574.00 $65,148.00