Question #7: A company takes 39 days to manufacture a product. The company always starts production on the 26th day of the month, never on any other day, so the company finishes production of each batch on the 4th day of the second month after production begins (you may assume each month has exactly 30 days). Each batch can include as many units as the company wants to make that month. The company expects sales of 1,000 units in January: 1.100 units in February: 1,200 units in March; and 1,300 units in April. Sales in the prior year were 1,000 units per month during the last six months of the year. The company wants 60% of each month's sales on hand as finished goods inventory at the beginning of the month. Each unit requires 0.1 hours of labor per day, every day in the 39-day production cycle (including Saturdays and Sundays), for a total of 3.9 hours. The wage rate is $30 per hour. Wages are paid at the end of the month. Required: Calculate direct labor wages paid in January