The Yost Company makes and sells a single product, Product A$.$ Each unit of Product A requires $1\mathrm{.}2$ hours of

labor at a labor rate of $$8\mathrm{.}40$ per hour. Yost Company needs to prepare a Direct Labor Budget for the second

quarter.

$10.$ The budgeted direct labor cost per unit of Product A is:

A$.$ $$8\mathrm{.}40$

B$.$ $$7\mathrm{.}00$

C$.$ $$10\mathrm{.}08$

D$.$ $$9\mathrm{.}60$