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

July August September

Planned production in units 1,000 1,100 980

If it takes two direct labor hours to produce each unit and Northwest's cost per labor hour is $15, direct labor cost for August would be budgeted at:

A. 16,500

B. 31,200

C. 33,000

D. 34,800

E. None of the answers are correct.