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LHU Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.9 hours of direct labor at the rate of

LHU Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.9 hours of direct labor at the rate of $18.00 per direct labor-hour. The company plans to sell 30,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 520 and 100 units, respectively. Budgeted direct labor costs for June would be: (Do not round intermediate calculations.)

$532,500

$2,114,016

$2,076,516

$2,095,266

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