Pie Sock Inc., manufactures and sells only one product. The company has designated units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 7,500 units, but its actual level of activity was 7,450 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue		-		$	35.00
Direct labor	$	0		$	5.60
Direct materials		0			13.00
Manufacturing overhead		32,000			2.50
Selling and administrative expenses		26,300			0.30
Total expenses	$	58,300		$	21.40

Actual results for May:

Revenue	$	261,850
Direct labor	$	41,800
Direct materials	$	99,895
Manufacturing overhead	$	47,500
Selling and administrative expenses	$	30,550

The direct labor in the planning budget for May would be closest to: