Sophie Corporation is working on its direct labor budget for the next two months. Each unit of output requires $0\mathrm{.}60$ direct labor$-$hours. The direct labor rate is $$8\mathrm{.}00$ per direct labor$-$hour. The production budget calls for producing $7,500$ units in April and $7,300$ units in May. If the direct labor work force is fully adjusted to the total direct labor$-$hours needed each month, what would be the total combined direct labor cost for the two months?

Multiple Choice

$$71,705$

$$71,215$

$$71,530$

$$71,040$