Tapatio company is trying to create a Master Budget for the upcoming year. The company's marketing department provided a sales forecast of 30,000 units. The standard cost of one unit of the product for direct materials and direct labor is listed below. Direct Materials: 3 kilograms at $5.00 per kilogram Direct Labor: 1.5 hours at $12.50 per hour For the Master Budget, what is the total direct labor cost? $450,000 $45,000 $375,000 $562,500