Final answer:
To calculate the budgeted direct labor cost for June for Product A, additional information like direct labor cost per unit is required, which is not provided. Therefore, the exact answer cannot be determined without further details. The concept of accounting profit is understood as sales revenue minus total costs, but it does not directly relate to the direct labor cost required for the student's question. Option D. $201,600 is the correct answer.
Step-by-step explanation:
The student is asking about the budgeted direct labor cost for June for Yost Company's single product, Product A, given the production and inventory data. To calculate the budgeted direct labor cost, we need additional information such as the direct labor cost per unit or the total direct labor cost for the given budgeted production. Given the provided reference data, if we consider a similar situation, the company would subtract the total costs (labor, capital, materials) from the sales revenue to determine the accounting profit. However, without the direct labor cost per unit or similar necessary data, we cannot determine the budgeted direct labor cost accurately for the Yost Company.
An example provided in the references indicates that a firm's accounting profit is the sales revenue minus the total costs. Using this as an example, if Yost Company's sales revenue and costs were provided, we could calculate its accounting profit, but this would still not directly answer the question about the direct labor cost for June. Consequently, without the required cost per unit data for Product A, selecting one of the answer options (A-D) would be speculative.