QCO CVBA produces two lines of its product, a deluxe model and a standard model. The former requires 5 direct labor hours per unit to be produced, while the latter requires 3 such hours per unit. Production of the standard model is budgeted each month at 3,200 units, while the deluxe model's production budget is as follows (in units of product):

• August: 1,760
• September: 1,140
• October: 1,080

If QCO's direct labor cost is $10 per hour, what is the budgeted direct labor cost for September?

Select one:

A.

$153,000

B.

$148,800

C.

$130,200

D.

$184,000

E.

$248,000