Rokosz Corporation makes one product and it provided the following information to help prepare the master budget for the next four months of operations a$.$ The budgeted selling price per unit is $$104.$ Budgeted unit sales for October NovemberDecember, and January are $6,900,7\mathrm{.}100,11,300,$ and $15,300$ units respectivelyAll sales are on credit b$.$ Regarding credit sales$30\%$ are collected in the month of the sale and $70\%$ in the following month The ending finished goods inventory equals $20\%$ of the following month's sales. d$.$ The ending raw materials inventory equals $30\%$ of the following month's raw materials production needs. Each unit of finished goods requires $5$ pounds of raw materials $.$ The raw materials cost $$2\mathrm{.}00$ per pound. e$.$ The direct labor wage rate is $$23\mathrm{.}00$ per hour. Each unit of finished goods requires $2\mathrm{.}5$ direct labor $-$hours $.$ The estimated direct labor cost for November is closest to: $ $320,000$ $ $182\mathrm{.}620$ $ $456,550$ $ $19\mathrm{.}850$