Pooler Corporation Is Working on Its Direct Labor Budget for the Next

Pooler Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.60 direct labor-hours. The direct labor rate is $9.00 per direct labor-hour. The production budget calls for producing 6,800 units in April and 6,600 units in May. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months?

A) $72,850
B) $73,025
C) $72,360
D) $72,535