Cliff Corporation manufactures and sells mens shirts . Each shirt ( unit ) requires 2 yards of cloth . Selected data from Cliffs master budget for next quarter are shown below : July 9000 8800 August September 7,000 8,000 7,100 8, 060 Budgeted sales in units) Budgeted production (in units) Each unit requires 0.5 hours of direct labor, and the average hourly cost of Cliffs direct labor is $36. What is the cost of Cliff Corporations direct labor in August ? 12

Cliff Corporation manufactures and sells men's shirts. Each shirt (unit) requires 2 yards of cloth. Selected data from Cliff's master budget for next quarter are shown below: Budgeted sales (in units) Budgeted production (in units) July 9000 8800 August September 7,000 8,000 7,100 8,060 Each unit requires 0.5 hours of direct labor, and the average hourly cost of Cliff's direct laboris $36. What is the cost of Cliff Corporation's direct labor in August? $127 800 O $126,000 $136,400 $124,800