Question so 1 points Save Answer Savannah industries produces sets of kitchen utensils for sailboats. These sets are sold at marinas and at boat repair shops. The sets each require 1.4 direct labor hours at 59.60 per direct labor. hour. The direct labor workforce is fully adjusted each month to the required workload. Savannah Industries is preparing a Direct Labor Budget for the second quarter of the year. The budgeted direct labor cost per set is closest to $11.00 59.60 O $7.38 $13.44