Morie corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.72 direct labor hours. The direct labor rate is $10.50 per direct labor hour. The production budget calls for producing 7,500 units in March and 7,300 units in April. The company guarantees it's direct labor workers a 40 hour paid work week. With the number of workers currently employed, that means that the company is commited to paying it's direct labor work force for at least 5,480 hours in total each month even if there is not enough work to keep them busy. What I would be the total combined direct labor costs for the two months.

$115,080.00 $112,728.00 $131,838.00 $111,888 00