The Gathering Sound makes one product and it provided the following information to help prepare the master budget for the next six months of operations: Budgeted unit sales for the next six months are as follows: January = 80,200 units; February = 81,400 units; March = 80,900 units; April = 82,300 units; May = 85,400 units; and, June = 84,000 units. The budgeted selling price per unit is $30. All sales are on account. % are collected in the month of sale and 60% are collected in the following month. The ending finished goods inventory equals 20% of the following month's sales. The ending raw materials inventory equals 30% of the following month's raw materials production needs. Each unit of finished goods requires 4 kilograms of raw materials. The raw materials cost $7.00 per kilogram. The direct labor wage rate is $9.00 per hour. Each unit of finished goods requires 2.0 direct labor-hours. Manufacturing overhead is entirely variable and is $4.60 per direct labor-hour. The budgeted direct labor cost for April for The Gathering Sound is: a. $1,481,400 b. $1,492,560 C. $1,470,240 d. $1,498,140 e. $1,464,660