I was wondering if I would use the direct labor budget or the direct materials budget to find the number of units.

169138146 D3. ABC Company has set the following standards in order to produce one unit of its single product: standard quantity standard price direct materials 2.7 yards ?? per yard direct labor 2 hours $14 per hour variable overhead 2 hours ?? per hour During August, ABC Company spent $133,770 to purchase direct materials and had direct labor totaling $189,440. During August, ABC Company used 16,000 yards of direct materials in the production of units. ABC had 2,500 yards of materials in its August 1 direct material inventory and had 1,200 yards yards remaining in its direct materials inventory at August 31. ABC Company reported the following variances for August: Direct material price variance .............. $12,495 unfavorable Direct labor rate variance $24,240 unfavorable Total direct labor variance $6,560 favorable Variable overhead spending variance ......... $1,900 unfavorable Variable overhead efficiency variance $20,900 favorable Calculate the number of units produced by ABC Company in August