Fantastic Futons Goes Through Two Departments in the Production Process

Fantastic Futons goes through two departments in the production process. Each futon requires two direct labor hours in Department A and one hour in Department B. Labor cost is $8 per hour in Department A and $10 per hour in Department B. Assuming the amount budgeted to be produced in January is 30,000 units, what is the budgeted direct labor cost for January?

A) $810,000
B) $840,000
C) $780,000
D) $540,000