Mini Company produces hand lotion. A unit sales budget for the next three months is as follows: March 4,700, April 4,850 and May 5,000. Mini Company's ending finished goods inventory policy is 10% of the following month's sales. It takes 0.40 direct labor hours per unit and employees are paid a direct labor rate of $15 per hour. What are the budgeted direct labor costs for April? $29,190 O $72,975 $29,100 O $70,725