Made in America Company's production budget is as follows: Budgeted sales in units Desired units in inventory, January 31 156,000 40,000 196,000 25,000 171,000 Estimated units in inventory, January 1 Budgeted units of production Each unit takes 45 minutes to produce and the standard labor rate is $13 per labor hour. What is made in America's direct labor budget? o A $1,667,250 O B. $1,700,000 S1,668,250 OD. s5,080,000