The budgeted production of Capricorn, Inc. is 9,000 units per month. Each unit requires 20 minutes of direct labor to complete. The direct labor rate is $90 per hour. Calculate the budgeted cost of direct labor for the month. (Round any intemediate calculations to the nearest cent and your final answer to the nearest dollar.) OA. $60,000 B. $40,500 C. S810,000 O D. $270,000