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Johnston Company has budgeted production of 16,400 units and sales of 15,600 units in February. Each unit requires 21 minutes of labor. The standard labor

Johnston Company has budgeted production of 16,400 units and sales of 15,600 units in February. Each unit requires 21 minutes of labor. The standard labor rate is $18.00 per hour. How much are total budgeted direct labor costs for February?

		$103,320
		$5,740
		$295,200
		$98,280

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