Stevens Corporation makes and sells a single product. Each unit requires 1.1 direct labor-hours at $8.20 per direct labor-hour. The direct labor workforce is fully adjusted each month to the required workload. The company is preparing a Direct Labor Budget for the first quarter of the year. If the budgeted direct labor cost for February is $162,360, then the budgeted production for February is: 0 23,200 O 19,800 O 21,000 O 18,000