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Madrid Co. has a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $20 per hour.

Madrid Co. has a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $20 per hour. During February, Madrid Co. paid $99,900 to employees for 9,160 hours worked. 2,430 units were produced during February. What is the flexible budget amount for direct labor?

  • $99,900

  • $48,600

  • $194,400

  • $183,200

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