Q 10.39: Mulberry Company's first quarter budget reflects that direct materials are budgeted at $180,000, direct labor is budgeted at $360,000, and overhead is budgeted at $420,000. At the end of the first quarter, the total unfavorable difference between budgeted costs and actual costs is $3,400. If actual direct materials costs were $181,000 and actual overhead was $418,600, what the amount of actual direct labor costs during the first quarter? A $361,000 $357,000 C $363,800 D $363,400