Pabon Corporation makes one product. Budgeted unit sales for August and September are 11,100 and 12,600 units, respectively. The ending finished goods inventory equals 40% of the following month's sales. The direct labor wage rate is $19.00 per hour. Each unit of finished goods requires 3.0 direct labor-hours. The estimated direct labor cost for August is closest to: $222,300 $33,300 $632,700 $666,900