LFM Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 2.1 hours of direct labor at the rate of $17.00 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:

$35.70 per unit

$5.20 per unit

$17.00 per unit

$14.50 per unit