NM company estimates the following costs for the coming month:
Variable overhead to direct labor ratio	60%
Fixed overhead costs	$10,000
Direct material to total costs ratio	20%
Estimated total costs	$100,000
Find direct labor costs

	1.	Between 25,000.00 and $30,000.00
	2.	Between $38,000.00 and $44,000.00
	3.	Between $48,000.00 and $51,000.00
	4.	Between $58,000.00 and $62,000.00