The budgeted production of Capricorn, Inc is 12,000 units per month. Each unit requires 30 minutes of direct labor to complete. The direct labor rate is $100 per hour. Calculate the budgeted cost of direct labor for the month. (Round it to the nearest cent and your final answer to the nearest dollar.) Answer choices A) $1,200,000 B) $180,000 C) $40,000 D) $600,000