Webster Corporation is preparing a master budget for the first quarter. The company budgets production of 3,020 units in January, 2,770 units in February, and 3,590 units in March. Each unit requires 0.6 hours of direct labor, and the direct labor rate is $13 per hour. Compute the budgeted direct labor cost for the first quarter budget.

a. $56,592.
b. $58,896.
c. $98,160.
d. $94,320.
e. $49,080.