LBC Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 4.3 hours of direct labor at the rate of $22.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June.

The company plans to sell 26,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 480 and 60 units, respectively. Budgeted direct labor costs for June would be:

answers:

• $564,500

• $2,438,618

• $2,419,868

• $2,457,368