Webster Corporation is preparing a master budget for the first quarter of the year. The company budgets production of 3020 units in January, 2770 units in February and 3590 units in March. Each unit requires 0.6 hours of direct labor. The direct labor rate is $13 per hour. Compute the budgeted direct labor cost for the first quarter budget. O $64.818. O $108,030. $56,280. $73,164. $121,940