Swifty Mugs is planning to sell 1900 mugs and produce 2130 mugs during April. Each mug requires 3 kilograms of resin and one-half hour of direct labour. Resin costs $0.60 per kilogram and employees of the company are paid $12.00 per hour. Manufacturing overhead is applied at a rate of 100% of direct labour costs. Swifty has 1950 kilograms of resin in beginning inventory and wants to have 2310 kilograms in ending inventory. How much is the total amount of budgeted direct labour for April? O $22800 O $12780 O $11400 O $25560