Coderre Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During July, the company budgeted for 6,900 units, but its actual level of activity was 6,850 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for July:

Data used in budgeting:

	Fixed element per month	Variable element per unit
Revenue		$34.40
Direct labor	$0	$6.40
Direct materials	0	14.00
Manufacturing overhead	39,000	1.90
Selling and administrative expenses	25,700	4.00
Total expenses	$64,700	$26.30

Actual results for July:

Revenue	$236,700
Direct labor	$43,370
Direct materials	$96,930
Manufacturing overhead	$44,500
Selling and administrative expenses	$30,490

The direct labor in the planning budget for July would be closest to:

a. $44,130

b. $43,840

c. $44,160

d. $43,370