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Electra Manufacturing is preparing its annual direct labor budget. The company's total budgeted direct labor cost is $739,200. Each unit requires 2 direct labor hours

Electra Manufacturing is preparing its annual direct labor budget. The company's total budgeted direct labor cost is $739,200. Each unit requires 2 direct labor hours at $10 per direct labor hour. How many units is the company budgeting to produce?

A. 369,600

B. 36,960

C. 147,840

D. 73,920

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