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 $7,000$ units, but its actual level of activity was $6,950$ 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 $ $0$ $ $34\mathrm{.}50$

Direct labor $ $0$ $ $6\mathrm{.}50$

Direct materials $014\mathrm{.}10$

Manufacturing overhead $40,0002\mathrm{.}00$

Selling and administrative expenses $25,8000\mathrm{.}50$

Total expenses $ $65,800$ $ $23\mathrm{.}10$

Actual results for May:

Revenue $ $241,350$

Direct labor $ $45,210$

Direct materials $ $99,030$

Manufacturing overhead $ $45,000$

Selling and administrative expenses $ $30,500$

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

Multiple Choice

$$45,470$

$$45,210$

$$45,175$

$$45,500$