Nevis production data for a new deluxe product were taken from the most recent quarterly production budget:

	July	August	September
Planned production in units	1,300	1,400	1,280

In addition, Nevis produces 5,600 units a month of its standard product. It takes two direct labor hours to produce each standard unit and 2.25 direct labor hours to produce each deluxe unit. Nevis cost per labor hour is $16. Direct labor cost for August would be budgeted at:

Multiple Choice

• $229,600.

• $226,000.

• $243,200.

• $246,400.

• None of the answers is correct.