Movers Company manufactures sneakers. The production of its new sneakers for the coming three months is budgeted as follows:

Month	Sneakers
August	30,000
September	50,000
October	35,000

1. Each sneaker requires two hours of direct labor time. Direct labor wages average $15 per hour. Monthly overhead averages $10 per direct labor hour plus fixed overhead of $4,500. What is the direct labor cost budgeted for September? a. $820,000 b. $1,400,000 c. $1,500,000 d. $750,000