The following are the estimated monthly sales and desired ending finished goods inventories for Blushing Company for the fourth quarter ending December as well as the month immediately before and after:SalesEnding InventorySeptember units unitsOctober units of next months salesNovember units of next months salesDecember units of next months salesJanuary units of next months salesThe unit selling price is $ Materials cost per unit is $ Direct labor required per unit is hour. The direct labor rate is $The multiperiod direct labor cost budget for the fourth quarter should show the total direct labor cost for the quarter to bea.$b$c$d$