A cоmpаny mаkes аnd sells a prоduct called Prоduct YZY. Each unit of Product YZY requires 3.7 hours of direct labor at the rate of $16.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for November. The company plans to sell 32,000 units of Product YZY in November. The finished goods inventories on November 1 and November 30 are budgeted to be 540 and 120 units, respectively. Budgeted direct labor costs for the month would be: