Roberts Company has the following direct labor budget for the current month:

Budgeted production units for the month

$140,000$

$0\mathrm{.}5$

$70,000$

$$20$

$$1,400,000$

Direct labor hours per unit

Direct labor hours needed for production

Direct labor cost per hour

Budgeted direct labor costs for the month

What would be the budgeted direct labor costs for the month if Roberts Company expects to decrease the budgeted production of units to $130,000$ and the direct labor cost is expected to decrea to $$19$ per hour?

A$.$ $$1,235,000$

B$.$ $$1,330,000$

C$.$ $$1,300,000$

D$.$ $$95,000$