Smith Corporation makes and sells a single product called a Pod. Each Pod requires 1.4 direct labor-hours at $9.60 per direct labor-hour. The direct labor workforce is fully adjusted each month to the required workload. Smith Corporation is preparing a Direct Labor Budget for the second quarter of the year. If the budgeted direct labor cost for April is $201,600, then the budgeted production of Pods for April would be: (Round your intermediate calculations to 2 decimal places.) 18.273 units 29,400 units 15,000 units 21,000 units