Pooler Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.75 direct labor-hours. The direct labor rate is $9.00 per direct labor-hour. The production budget calls for producing 7,600 units in April and 7,400 units in May. If the direct labor work force is fully adjusted to the total direct labor-hours needed each month, what would be the total combined direct labor cost for the two months?

• $101,740

• $101,915

• $101,250

• $101,425