The Yost Company makes and sells a single product, Product A. Each unit of Product A requires 1.2 hours of labor at a labor rate of 8.40 per hour. Yost Company needs to prepare a Direct Labor Budget for the second quarter. 1. If the budgeted direct labor cost for May is $161,280, then the budgeted production of Product A for May would be:

A. 16,000 units

B. 19,200 units

C. 23,040 units

D. 16,800 units

2. The budgeted direct labor cost per unit of Product A would be:

A. $8.40

B. $7.00

C. $10.08

D. $9.60