Production estimates for July are as follows: Estimated inventory (units), July 1 Desired inventory (units), July 31 Expected sales volume (units), uly 725 1,200 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 July production is: Oa. 27,100. Ob. 31,900. O c 25,200 od. 34,000