Stitt Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During November, the company budgeted for 5,900 units, but its actual level of activity was 5,880 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for November:

Data used in budgeting:

Fixed element per montlh Variable element per unit $40.90 Revenue . Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 49,000 21,200 $70,200 $6.30 16.80 1.20 0.80 $25. 10 Actual results for November Direct labor Direct materials Manufacturing overhead Selling and administrative expenses... $251,552 $35,264 $95,134 $57,816 $25,404 The direct labor in the planning budget for November would be closest to O s37170 O $37044 O $35,384 O $35,264