Jordan Manufacturing Company Expects to Incur the Following Per-Unit Costs

Jordan Manufacturing Company expects to incur the following per-unit costs for 1,000 units of production: $\begin{array}{ll} \text {Direct materials } & \text { \( 3 \mathrm{lb} @ \$ 5=\$ 15 \) } \\ \text { Direct labour } & \text { 1 hr \( \$ 6=\$ 6 \) } \\ \text { Variable overhead } & \text { \( 75 \% \) of direct labour costs} \\ \text { Fized overhead } & \text {\( 50 \% \) of direct labour costs } \\\end{array}$


-What is the total amount of direct labour included in the direct labour budget?

A) $6
B) $6,000
C) $7,500
D) $28,500