Horton Company Produces and Sells Two Products: Round and Square

Multiple Choice

Horton Company produces and sells two products: round and square tables. In August 20x4, the budget projected the following for 20x5: Budgeted data for 20x5 Direct labour and overhead are:
Direct labour:
Round 4 hours per unit at $6 per hour
Square 6 hours per unit at $8 per hour
Overhead: $4 per direct labour hour
Direct labour costs for 20x5 are:

A) $312,000
B) $444,000
C) $512,000
D) $565,000