Which of the following equations is used to prepare a direct labor budget? Multiple Choice A: Required production in units of raw materials Direct labor-hours per unit = Total direct labor-hours needed B: Required production in units Direct labor-hours per unit = Total direct labor-hours needed C: Estimated sales in units of finished goods Direct labor-hours per unit = Total direct labor-hours needed D: Required production to meet ending inventory needs Direct labor-hours per unit = Total direct labor-hours needed