Norweigian Cruise Line (NCL) hires gourmet chefs for their signature Alaska cruises. NCL has a direct labor standard of 2 hours per meal cooked. Each employee has a standard wage rate of $26.50 per hour. During August, NCL paid $120,790 to employees for 4,700 hours worked. 2,600 meals were cooked during August. What is the flexible budget amount for direct labor?

Multiple Choice

• $137,800

• $232,090

• $249,100

• $258,590