Sarter Corporation is in the process of preparing its annual budget. The following beginning and ending Inventory levels are planned for the year Finished goods (units) Raw material (grams) Beginning Inventory 25,000 55,000 Ending Inventory 75,000 45,000 Each unit of finished goods requires 3 grams of raw material if the company plans to sell 600,000 units during the year, the number of units the company would have to manufacture during the year would be 650,000 units 545,000 units 600,000 units 675,000 units LFM Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.9 hours of direct labor at the rate of $18.00 per direct labor hour. Management would like you to prepare a Direct Labor Budget for June The budgeted direct labor cost per unit of Product WZ would be: $44.40 per unit $70.20 per unit $18.00 per unit $8.80 per unit