LFM Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 2.6 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 budgeted direct labor cost per unit of Product WZ would be:

$6.20 per unit

$30.00 per unit

$57.20 per unit

$22.00 per unit