Pooler Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.60 direct labor-hours. The direct labor rate is $8.00 per direct labor-hour. The production budget calls for producing 7,500 units in April and 7,300 units in May. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months?

Multiple Choice

• $71,215
• $71,705
• $71,040
• $71,530