Roberts Company has the following direct labor budget for the current month: Budgeted production units for the month Direct labor hours per unit Direct labor hours needed for production Direct labor cost per hour Budgeted direct labor costs for the month 140,000 0.5 70,000 $45 $3,150,000 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 decrease to $44 per hour? O A. $2,860,0 B. $2,925,000 C. $3,080,000 D. $220,000