Forty Winks Corporation Manufactures Night Stands

Forty Winks Corporation manufactures night stands.The production budget shows that Forty Winks Corporation plans to produce 1,200 night stands in March and 1,050 night stands in April.Each night stand requires .50 direct labor hours in its production.Forty Winks Corporation has a direct labor rate of $12 per direct labor hour.What is the total combined direct labor cost that Forty Winks Corporation should budget in March and April?

A) 6,300
B) 7,200
C) 27,000
D) 13,500