Plaza, inc.’s first quarter budget reflects that direct materials are budgeted at $126,000, direct labor is budgeted at $252,000, and overhead is budgeted at $294,000. at the end of the first quarter, the total unfavorable difference between budgeted costs and actual costs is $2,380. if actual direct materials costs were $126,700 and actual overhead was $293,020, what the amount of actual direct labor costs during the first quarter? a : $249,900 b : $254,660 c : $252,700 d : $254,380