Matthew Young is preparing a direct labor budget. His sales budget shows total sales units of 14800 and sales dollars of $ 19000. The direct materials purchases budget shows materials to be purchased of 14800 units and budgeted purchases cost of $ 4250. The production budget indicates a total of 11900 units to be produced. Standard direct labor hours per unit is 0.20 and the standard average wage rate is $ 15. What is budgeted direct labor cost? $ 44400 $ 35700 $ 222000 $ 178500