Assume that company makes only one product and uses a standard costing system. The standard cost card for that product shows standard direct labor-hours allowed per unit of 0.50 hours. The standard direct labor pay rate is $16 per hour. While the companys budgeted level of production per period is 19,000 units, in a recent period, the company actually produced 20,350 units. During this period the company actually worked 10,500 direct labor-hours and paid its direct laborers $16.50 per hour. Based on this information, the total increase recorded in the Work in Process account with respect to direct labor would be:

Multiple Choice

$170,800.

$167,888.

$162,800.

$176,050.