Robertson Company plans to make $3,500$ units of apha next year. Each unit of alpha requires $3$ direct labor hoursDirect labor rates for the year amount to $$18\mathrm{.}00$ per hour. Management expects direct labor rates to increase $10\%$ the beginning of next year Compute the total direct labor cost budgeted for next year. a$.$$$98\mathrm{.}175$ b$.$$$207,900$ c$.$$$189,000$ d$.$$$198,000$