Bramble Company budgeted $25,700$ units to be produced with a direct labor cost $$5\mathrm{.}20$ each. The company actually produced $22,600$ units with a direct labor cost of $$5\mathrm{.}00$ each. Which of the following is the most appropriate budget amount to base the performance of the manager in charge of production labor?

$22,600$ units at $$5$:$00$ each

$22,600$ units at $$5\mathrm{.}20$ each

$25,700$ units at $$5\mathrm{.}00$ each

$25,700$ units at $$5\mathrm{.}20$ each