The Gerald Corporation makes and sells a single product called a Clop. Each Clop 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 compnay has budgeted to produce 20,000 clops in January, then the budgeted direct labor cost for January is:

a. 164,000

b. 180,400

c. 172,000

d. 195,600