LDG Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.10 hours of direct labor at the rate of $10.90 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. 27. The company plans to sell 22,800 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 210 and 540 units, respectively. Budgeted direct labor costs for June would be: $781,562.7 $759,261.3 $21,051 $770,412 28. The budgeted direct labor cost per unit of Product WZ would be: $39.09 $36.89 $33.79 $31.79