Sheffield Company budgeted $24,700$ units to be produced with a direct labor cost $$5\mathrm{.}30$ each. The company actually produced $23,250$ units with a direct labor cost of $$5\mathrm{.}10$ each. Which of the following is the most appropriate budget amount to base the performance of the manager in charge of production labor?

$23,250$ units at $$5\mathrm{.}10$ each

$23,250$ units at $$5\mathrm{.}30$ each

$24,700$ units at $$5\mathrm{.}30$ each

$24,700$ units at $$5\mathrm{.}10$ each