May Co. is planning to sell 900 boxes of ceramic tile, with production estimated at 870 boxes during June. Each box of tile requires 44 pounds of clay mix and a quarter hour of direct labor. Clay mix costs $0.40 per pound and employees of the company are paid $16.00 per hour. Manufacturing overhead is applied at a rate of 110% of direct labor costs. What is the total amount to be budgeted for direct labor for the month? $2,610 $3,480 $2,700 O $3,600