LHU Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 2.7 hours of direct labor at the rate of $23.00 per direct labor-hour. The company plans to sell 46,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 580 and 140 units, respectively. Budgeted direct labor costs for June would be: (Do not round intermediate calculations.)

→	$2,829,276
	$2,848,026
	$1,050,500

Direct labor budget

	June
Budgeted unit sales	46,000
Add desired ending finished goods inventory	140
Total needs	46,140
Less beginning finished goods inventory	580
Required production in units	45,560
Direct labor-hours per unit	2.7
Total direct labor-hours needed	123,012
Direct labor cost per hour	$23
Budgeted direct labor costs for june	$2,829,276