Please explain the correct approach for solving this general accounting question.

Horizon Corp. plans to produce 30,000 units of its product. The direct labor cost is expected to be $12 per unit, resulting in a total budgeted direct labor cost of $360,000. What are the standard and budgeted direct labor costs? a) $12 per unit and $12 per unit b) $12 per unit and $360,000 per year c) $360,000 per year and $12 per unit d) $360,000 per year and $360,000 per year