Marine Enterprises has developed the following unit costs for the production of one of its products, based on a normal activity of 12,000 units per month: Direct materials 2.3 pounds @ $13 = $29.90 Direct labor 2.0 hours @ $16 = $32.00 Variable overhead 120% of direct labor cost Fixed overhead 140% of direct labor cost What is the total amount of direct labor budgeted for a month in which production is expected to be 13,000 units? $208,000. $384,000. $416,000. $499,200.