Christine Corporation manufactures baseball uniforms. The following information was collected from the company's most recent quarter:

Budgeted output units 10,000 units

Budgeted direct labor hours 15,000 hours

Budgeted direct labor rate $12 per hour

Actual output units produced 9,000 units

Actual direct labor hours used 14,000 hours

Actual direct labor costs $171,000

1. What is the total standard direct labor cost debited to work in process for the quarter?

$180,000

$168,000

$162,000

$120,000

$171,000

None of the answers listed is correct

$108,000