Tre Oakland Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.61 direct labor-hours. The direct labor rate is $8.60 per direct labor-hour. The production budget calls for producing 5,500 units in May and 5,900 units in June. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months?

a.

$30,951.40

b.

$59,804.40

c.

$28,853.00

d.

$29,902.20