Duck Company manufactures and sells women's skirts. Each skirt (unit) requires 2.2 yards of cloth. Selected data from Duck Company's master budget for next quarter are shown below: July August September Budgeted sales (in units) 7,100 9,100 11,100 Budgeted production (in units) 8,100 10,600 13,100 Each unit requires 0.9 hours of direct labor, and the average hourly cost of Duck Company's direct labor is $19. What is the cost of Duck Company's direct labor in September?

Multiple Choice $210,900 $224,010 $248,900 $189,810