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Paul White is preparing a direct labor budget. His sales budget shows total sales units of 15900 and sales dollars of $18700. The direct materials

Paul White is preparing a direct labor budget. His sales budget shows total sales units of 15900 and sales dollars of $18700. The direct materials purchases budget shows materials to be purchased of 15900 units and budgeted purchases cost of $3950. The production budget indicates a total of 12100 units to be produced. Standard direct labor hours per unit is 0.40 and the standard average wage rate is $14. What is budgeted direct labor cost?

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