Pabon corporation makes one product. budgeted unit sales for august and september are 11,100 and 12,600 units, respectively. the ending finished goods inventory equals 40% of the following month's sales. the direct labor wage rate is $19.00 per hour. each unit of finished goods requires 2.5 direct labor-hours. the estimated direct labor cost for august is closest to: (a) $222,300 (b) $29,250 (c) $389,000 (d) $555,750