Bortolli Company Manufactures Pasta Bowls $$\begin{array} { l l } \text { May } & 20,000 \\\text { June } & 30,000 \\\text { July } & 35,000\end{array}$$

Bortolli Company manufactures pasta bowls. Production of bowls for the coming three months is budgeted as follows:
Each bowl requires 45 minutes of direct labour time. Direct labour wages average $20 per hour. Monthly overhead averages $4 per direct labour hour plus fixed overhead of $2,100.
$$\begin{array} { l l } \text { May } & 20,000 \\\text { June } & 30,000 \\\text { July } & 35,000\end{array}$$
-Refer to the Figure.What is the direct labour cost budgeted for June?

A) $20,000
B) $40,000
C) $150,000
D) $450,000