Please explain how to get the flexible budget amount for the direct labor.

Madrid Co. has a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $20 per hour. During February, Madrid Co. paid $99,600 to employees for 9,240 hours worked. 2,480 units were produced during February. What is the flexible budget amount for direct labor? Multiple Choice $99,600 $198,400 O $49,600 $184,800