X Company has a sales budget of 30,000 finished units for the next period. The beginning finished good inventory 5,000 and the target ending finished goods inventory 4,000 units . It takes 1.5 hours of direct labor to make one unit of finished product and the budgeted labor rate is $3 per hour. what is The budgeted direct labor cost for the next period? Select one: a. 140,000 $ b. 139,500$ c. 130,500$ d. 138,000$