James Worman Is Preparing a Direct Labor Budget

James Worman is preparing a direct labor budget.His sales budget shows total sales units of 15,000 and sales dollars of $18,750. The direct materials purchases budget shows materials to be purchased of 15,000 units and budgeted purchases cost of $3,750. The production budget indicates a total of 12,000 units to be produced. Standard direct labor hours per unit is .30 and the standard average wage rate is $8. What is budgeted direct labor cost?

A) $22,500
B) $28,800
C) $32,550
D) $51,300