Pluton makes particular plastics for sale to the public and the government. Basic cost data for the incgredients of a 100-pound drum of one particular product called Xentra appears below: Qty . Cost = Chemical Xeta, gals 10 $25.00=$250.00 Chemical Thenta, gals 30 $20.00 = 600.00 Base material, pound 20 $ 1.00 = 20.00 100-1b lined drum 1 $50.00 = 50.00 Variable factory overhead is estimated to be $1,200,000 per month, when 1,000,000 pounds of various products are produced. The plant employs 20 chemical workers (classified as direct laborers) who typically work 175 hours each per month and are paid $24 per hour. Other workers are classified as indirect and are included in fixed overhead. The highly automated plant typically runs 21,000 machine hours per month. The preparation of one 100-pound batch of Xentra needs thirty minutes of direct labor and 75 minutes of machine time. Fixed manufacturing overhead totals $3,500,000 per month. Forty percent of the fixed manufacturing overhead is labor-related costs and the balance is machine-related costs. Assuming normal production levels, what is the direct materials and direct labor cost per drum? A. $920.00 B. $932.00 C. $944.00 D. None of the choices are correct