Johnson Brothers direct labor hours needed for production are 10,000 for November and 8,000 hours for December. The company guarantees payment to its direct laborers for 9,000 hours each month. Any hours over 9.000 are paid at 1.5 times the wage rate. The regular wage rate for both months is $12 per hour. What is the direct labor cost for November and December? Multiple Choice $126,000: S108,000 $120.000: $96,000 O O $120,000 $100,000 O $125,000: $96,000 O