Neubert Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During December, the company budgeted for 5,300 units, but its actual level of activity was 5,340 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Fixed element per month Variable element per unit $ 30.00 Revenue $ 0 0 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 33,300 25,000 $ 58,300 $ 3.50 10.40 1.50 0.50 15.90 Actual results for December Revenue $ 156,340 Direct labor $ 17,980 Direct materials $ 56,566 Manufacturing overhead $ 41,040 Selling and administrative expenses $ 28,870 The direct labor in the planning budget for December would be closest to: Select one O A $17,980 B. $18,550 C. $17,845