Webster Corporation is preparing a master budget for the first quarter. The company budgets production of 2,860 units in January, 2,690 units in February and 3,190 units in March. Each unit requires 0.7 hours of direct labor. The direct labor rate is $13 per hour. Compute the budgeted direct labor cost for the first quarter budget.

Multiple Choice

• $73,437.

• $79,534.

• $113,620.

• $104,910.

• $61,180.