Answer:
b.multiply production in units by the direct labor hours per unit
Explanation:
In order to calculate the budgeted direct labor hours we simply multiplied the units production with the direct labor per unit
In mathematically,
Budgeted direct labor hours = Production in units × direct labor hours per unit
By considering the units production and direct labor hours per unit we can get the budgeted direct labor hours which are to be considered as a estimated direct labor hours