TB MC Qu. 17-144 (Static) Water Sports Company budgets... Water Sports Company budgets overhead cost of $840,000 for the year. The company manufactures two types of boats: Pontoons and Speedboats. Budgeted direct labor hours per unit are 16 for the Pontoon model and 24 for the Speedboat model. The company budgets production of 200 units of the Pontoon model and 200 units of the Speedboat model for the year. What is the total number of budgeted direct labor hours for the year? Multiple Choice 400 direct labor hours. 1,600 direct labor hours. 3,200 direct labor hours. 8,000 direct labor hours. 4,800 direct labor hours.