Nevis production data for one of its products were taken from the most recent quarterly production budget:

	July	August	September
Planned production in units	1,600	1,700	1,580

If it takes two direct labor hours to produce each unit and Nevis cost per labor hour is $20, direct labor cost for August would be budgeted at:

Multiple Choice

• $34,000.

• $66,200.

• $68,000.

• $69,800.

• None of the answers is correct.