Production estimates for January 2024 are as follows: Estimated inventory (units), Jan 1 725 Desired inventory (units), Jan 31 1,200 Expected sales volume (units), during Jan 7,500 For each unit produced 4 hours of direct labor is required. The labor rate per hour is $15. The number of direct labor hours required for Jan 2024 production is _____. a. 27,100 b. 31,900 c. 34,800 d. 25,200