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 budgeting:

	Fixed element per month	Variable element per unit
Revenue	$ 0	$ 32.60
Direct labor	$ 0	$ 3.90
Direct materials	0	12.10
Manufacturing overhead	33,400	1.80
Selling and administrative expenses	28,300	0.40
Total expenses	$ 61,700	$ 18.20

Actual results for May:

Revenue	$ 200,564
Direct labor	$ 22,786
Direct materials	$ 73,824
Manufacturing overhead	$ 43,922
Selling and administrative expenses	$ 31,896

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

Multiple Choice

$22,786

$23,010

$22,633

$23,166