A company manufacturers a unique product. The company's controller has prepared the following static budget for the month of February:

Estimated production	300 units
Direct labor per unit	1 hour
Direct labor required for estimated production	300 hours
Average direct labor rate per hour	$ 10
Estimated direct labor cost	$3,000

Actual production during February was 275 units and actual direct labor cost was $2,900. If the company prepares a flexible budget for February, direct labor cost is estimated to be:

		A. $2,750
		B. $2,900
		C. $3,000
		D. $3,165