Mith Corporation makes and sells a single product called a Pod. Each Pod requires 1.4 direct labor- hours at $9.60 per direct labor-hour. The direct labor workforce is fully adjusted each month to the required workload. The company is preparing a Direct Labor Budget for the second quarter of the year. The budgeted direct labor cost per Pod is closest to: O $7.38 O $11.00 $13.44 $9.60