Direct labor rate is $14 per hour. Each unit requires 3 hours of direct labor and 7 machine hours. 60 cabinets are budgeted to be made this month. Estimated variable manufacturing overhead is $1,512,000 for the year. Variable overhead is allocated based on machine hours. The machine is estimated to work 5,040 hours this year. Calculate the followings for the month: Budgeted Direct Labor Hours