Smith Corporation makes and sells a single product called a Pod. Each Pod requires $1\mathrm{.}6$ direct labor$-$hours at $$9\mathrm{.}80$ 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.

In June the company has budgeted to produce $22,200$ Pods. Budgeted direct labor costs incurred in June would be:

Note: Round your intermediate calculations to $2$ decimal places.

Multiple Choice

$$524,404$

$$348,096$

$$251,080$

$$217,560$