Rack it Up Inc. produces cost racks. The projected sales from the first month of the coming year and the beginning and ending inventory The coat racks are moulded and then painted. Each rack requires four kilograms of metal, which costs $2.50 per kilogram. The beginning inventory of materials is 4,000 kilograms. Rack it Up inc. wants to have 6,000 kilograms of metal in inventory at the end of the month. Each rack produced requires 30 minutes of direct labour time, which is billed at $18 per hour. The total direct labour hours needed for production for the month is: 50,000 (B) 52,000 (C) 40,000 100,000