Each unit of product E takes five direct labour hours to make. Quality standards are high, and 8% of units are rejected after completion as sub-standard. Next month's budgets are as follows. Opening stocks of finished goods 3,000 units Planned closing stocks of finished goods 7,600 units Budgeted sales of E 36,800 units All stock of finished goods must have successfully passed the quality control check. What is the direct labour hours budget for the month? 223.560 hours 225,000 hours O 200,000 hours 198.720 hours