Marine Enterprises has developed the following unit costs for the production of one of its products, based on a normal activity of 11,500 units per month:

Direct materials	3.0 pounds @ $13 = $39.00
Direct labor	2.0 hours @ $16 = $32.00
Variable overhead	130% of direct labor cost
Fixed overhead	150% of direct labor cost

What is the total amount of direct labor budgeted for a month in which production is expected to be 12,500 units?