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

July 1800

August 1900

September 1780

Planned production in units1,8001,9001,780

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

• None of the answers is correct.
• $38,000.
• $76,000.
• $74,200.
• $77,800.