Frontier Co. budgets production of 140,000 units in the next year. Frontier's chief financial officer expects that each unit will take 6 hours to produce at an hourly wage rate of $13 per hour. If factory (manufacturing) overhead is applied on the basis of direct labor hours at $3 per hour, the budget for factory (manufacturing) overhead will total A. $13,440,000 B. $10,920,000 C. $2,520,000 D. $5,460,000