LFM Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.3 hours of direct labor at the rate of $29.00 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:

$95.70 per unit

$7.60 per unit

$29.00 per unit

$60.10 per unit