Fantastic futons goes through two departments in the production

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?

 

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