Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 5,900 units, but its actual level of activity was 5,940 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budaetina: Actual results for May: The direct labor in the planning budget for May would be closest to: The direct labor in the planning budget for May would be closest to: Multiple Choice \\( \\$ 22,786 \\) \\( \\$ 23,010 \\) \\( \\$ 22,633 \\) \\( \\$ 23,166 \\)