The Budgeted Production of Capricorn,Inc

The budgeted production of Capricorn,Inc.is 13,000 units per month.Each unit requires 30 minutes of direct labor to complete.The direct labor rate is $80 per hour.Calculate the budgeted cost of direct labor for the month.(Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.)

A) $520,000
B) $195,000
C) $1,040,000
D) $34,667