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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

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

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