Smith Corporation makes and sells a single product called a Pod. Each Pod requires 1.5 direct labor-hours at $9.70 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 22,100 Pods. Budgeted direct labor costs incurred in June would be: (Round your intermediate calculations to 2 decimal places.) Multiple Choice o $214,370 o ( $245,520 o $321,555 o ( $497,069