The following are the estimated monthly sales and desired ending finished goods inventories for Blushing Company for the fourth quarter ending December $31,$ as well as the month immediately before and after:$$Sales$$Ending InventorySeptember $30,000$ units$8,000$ unitsOctober$40,000$ units$20\%$ of next month$$s salesNovember$50,000$ units$20\%$ of next month$$s salesDecember$60,000$ units$20\%$ of next month$$s salesJanuary$20,000$ units$10\%$ of next month$$s salesThe unit selling price is $$25.$ Materials cost per unit is $$5.$ Direct labor required per unit is $0\mathrm{.}1$ hour. The direct labor rate is $$20.$The multiperiod direct labor cost budget for the fourth quarter should show the total direct labor cost for the quarter to bea.$$355,000$b$.$$$365,000$c$.$$$3,650,000$d$.$$$375,000$