Webster Corporation is preparing a master budget for the first quarter. The company budgets production of $2,980$

units in January, $2,750$ units in February and $3,490$ units in March. Each unit requires $0\mathrm{.}7$ hours of direct labor. The

direct labor rate is $$14$ per hour. Compute the budgeted direct labor cost for the first quarter budget.

Multiple Choice

$$80,850.$

$$90,356.$

$$129,080.$

$$115,500.$

$$64,540.$