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:

A. 29,400 units

B. 18,273

C. 15,000