The LFM Company makes and sells a single product, Product T. Each unit of Product T requires 1.3…

The LFM Company makes and sells a single product, Product T. Each unit of Product T requires 1.3 hours of direct labor at a rate of $9.10 per direct-labor hour. LFM Company needs to prepare a direct-labor budget for the second quarter of next year.

The budgeted direct-labor cost per unit of Product T would be