Portland Pizzeria makes the best pies in Maine. They are working on their Direct Labor budget for the upcoming year and would like to know how much direct labor dollars they will be spending in Quarter 1. Portland budgets the following for Quarter 1: the Direct Labor Wage per hour is $12.00, their anticipated Units of Production Needed of pizzas is 2,700 pies, and the Direct Labor Hours per pie is 0.25 hours. How much expense in total Direct Labor Dollars will Portland Pizzeria incur in Quarter 1 of next year?

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