Multiple choice:

$95,760

$59,500

$67,032

$102,000

$71,400

Webster Corporation is preparing a master budget for the first quarter. The company budgets production of 2,800 units in January, 2,660 units in February and 3,040 units in March. Each unit requires 0.7 hours of direct labor. The direct labor rate is $12 per hour. Compute the budgeted direct labor cost for the first quarter budget