Each production worker can produce 4 wooden chairs per hour. During the month of June, Chairs, Inc. has forecasted sales of 105,000 chairs. The beginning inventory was 2,200 chairs, and desired ending inventory is 3,200 chairs. How many hours of direct labor must be budgeted to meet production needs?

	a.	25,375
	b.	25,000
	c.	26,500 (not correct answer)
	d.	24,625