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

	July	August	September
Planned production in units	3,000	3,100	2,980

In addition, Nevis produces 8,000 units a month of its standard product. It takes two direct labor hours to produce each standard unit and 7.25 direct labor hours to produce each deluxe unit. Nevis cost per labor hour is $25. Direct labor cost for July would be budgeted at:

a.) $943,750.

b.) $961,875.

c.) $963,875.

d.) $969,500.

e.) None of the answers is correct.