Smith Corporation makes and sells a single product called a Pod. Each Pod requires $1\mathrm{.}4$ direct labor$-$hours at $$9\mathrm{.}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

$21,000$ units

b

$29,400$ units

c

$18,273$ units

d

$15,000$ units