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 6,300 units, but its actual level of activity was 6,250 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		-		$	33.80
Direct labor	$	0		$	5.80
Direct materials		0			13.40
Manufacturing overhead		33,000			1.30
Selling and administrative expenses		25,100			0.50
Total expenses	$	58,100		$	21.00

Actual results for May:

Revenue	$	212,300
Direct labor	$	35,730
Direct materials	$	85,600
Manufacturing overhead	$	41,500
Selling and administrative expenses	$	30,430

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

Multiple Choice

$35,730

$36,250

$36,510

$36,540