Required production for 2021 is as follows:

Q1 - 4,000 units

Q2 - 6,000 units

Q3 - 10,000 units

Q4 - 7,000 units

Each unit requires 1.2 hours of direct labor to complete and employees are paid $15 per hour. What is the direct labor cost for Q4?

• A.

  $72,000

• B.

  $105,000

• C.

  $126,000

• D.

  $108,000