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
Revenue		-			$	30.00
Direct labor	$	0			$	3.50
Direct materials		0				10.40
Manufacturing overhead		33,300				1.50
Selling and administrative expenses		25,000				0.50
Total expenses	$	58,300			$	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:

18550

17980

18690

17845