LFM Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 2.8 hours of direct labor at the rate of $24.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June.

The budgeted direct labor cost per unit of Product WZ would be:

$24.00 per unit

$67.20 per unit

$37.60 per unit

$6.60 per unit