Robertson Inc. budgeted the following amounts for the coming year:

Beginning inventory, finished goods $$12,000$

Cost of goods sold $480,000$

Direct materials used in production $120,000$

Ending inventory, finished goods $30,000$

Beginning and ending work$-$in$-$process inventory $0$

Overhead is estimated to be two times the amount of direct labor dollars. What amount should be budgeted for direct labor for the coming year?

Select one:

a$.$ $$378,000$

b$.$ $$126,000$

c$.$ $$252,000$

d$.$ $$189,000$