Zhang Industries budgets production of 390 units in June and 400 units in July. Each unit requires 1.5 hours of direct labor. The direct labor rate is $15.80 per hour. The indirect labor rate is $22.80 per hour. Compute the budgeted direct labor cost for July.

Multiple Choice

• $13,338.

• $9,243.

• $13,680.

• $9,480.

• $23,160.