Moriah Manufacturing Company expects to incur the following per-unit costs for 1,200 units of production: Direct materials 3 lb. @ $5 = $15 Direct labor 1 hr @ $6 = $6 Variable overhead 75% of direct labor costs Fixed overhead 50% of direct labor costs What amount of direct labor is included in the direct labor budget? a. $6,900 b. $6,000 c. $7,500 d. $7,200