Could someone please help me answer this question? Thank you in advance

Tracie Corporation manufactures and sells women's skirts. Each skirt (unit) requires 2.2 yards of cloth. Selected data from Tracie's master budget for next quarter are shown below: July Budgeted sales (in units) Budgeted production (in units) 7,500 8,500 August September 9,500 11,500 11,000 13,500 Each unit requires 0.7 hours of direct labor, and the average hourly cost of Tracie's direct labor is $20. What is the cost of Tracie Corporation's direct labor in September? Multiple Choice $189,000 $161,000 $230,000 $270,000