QUESTION 16 Pabon Corporation makes one product. Budgeted unit sales for August and September are 11,100 and 12,600 units, respectively. The ending finished goods inventory equals 40% of the following month's sales. The direct labor wage rate is $19.00 per hour. Each unit of finished goods requires 25 direct labor-hours. The estimated direct labor cost for August is closest to: $29,250 $222,300 O $555,750 $389,000