Diskind Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 6,800 units, but its actual level of activity was 6,750 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting Fixed element Variable element per month per unit Revenue $34.30 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses lotal expenses $0 0 38,000 25,600 $63,600 $6.30 13.90 1.80 0.30 $22.30 Actual results for October Revenue $232,600 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $41,890 $94,925 $44,000 $30,480 The direct labor in the planning budget for October would be closest to