The lfg corporation makes and sells a single product, product t. each unit of product t requires 1.4 direct labor-hours at a rate of $9.80 per direct labor-hour. the direct labor workforce is fully adjusted each month to the required workload. lfg corporation needs to prepare a direct labor budget for the second quarter of next year. the company has budgeted to produce 24,000 units of product t in june. the finished goods inventories on june 1 and june 30 were budgeted at 600 and 800 units, respectively. budgeted direct labor costs for june would be: $326,536 $332,024 $235,200 $329,280