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Samuel Corporation's budgeted production is 7 0 , 0 0 0 units per month. Each unit requires 4 hours of direct labor to complete. The

Samuel Corporation's budgeted production is 70,000 units per month. Each unit requires 4 hours of direct labor to complete. The direct labor cost is $48 per hour. Calculate the budgeted cost of direct labor for the month.
A. $13,440,000
B. $6,720,000
C. $3,359,808
D. $7,000,000
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