Figure 9-3

Figure 9-3. Zion Company manufactures sneakers.Production of their new sneaker for the coming three months is budgeted as follows:
Each sneaker requires 1.5 hours of direct labor time.Direct labor wages average $13 per hour.Monthly overhead averages $8 per direct labor hour plus fixed overhead of $4,300.
Refer to Figure 9-3.What is the direct labor cost budgeted for September?

A) $820,000
B) $750,000
C) $140,000
D) $936,000
E) $625,000