JBC Inc. produces baby seats. The company prepares its budgets on a quarterly basis. The following information is provided for the next quarter: DLHs per baby seat 0.55 DLHs DL rate per hour $14/DLH Units to be produced July 11,650 August 14,520 September 13,750 What is the budgeted direct labour cost for the quarter? O a) $328,405 Ob) $281,490 O c) $307,384 O d) $263,472The budget is the foundation of all budgets. L) a} Production /_'\\ '\\_/' b) Sales '\\_/' c} Purchases /_\\ Ix-) Cl} Cash