57. Correct answer d. The amount that should be budgeted for direct labor is $105,000.
Cost of production = $400,000 - $10,000 + $25,000 = $415,000
Cost of Direct labor + O/H = $415,000 - $100,000 material = $315,000
Cost of Direct labor = $315,000 ÷ 3* = $105,000
*Overhead = 2 x direct labor
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