QUESTIONS Figure 9-4 PjLynn Company plans to sell 100.000 units in March and 140.000 units in April. PjLynn's policy is that 15% of the following month's sales must be in ending Inventory. On March 1, there were 13,400 units in Inventory It takes 15 minutes of direct tator time to make one unit Direct labor wages average $20 per hour. Variable overhead is appled at the rate of 3 per direct labor hour. Fixed overhead is budgeted at $44.500 per month Reled to figure 94. What is the budgeted overhead for March? $44,500 $80,700 $125,200 $48,420 592.920