The Yost Company makes and sells a single product, Product A. Each unit of Product A requires 2.3 hours of labor at a labor rate of $7.50 per hour. Yost Company needs to prepare a Direct Labor Budget for the second quarter. If the budgeted direct labor cost for May is $439,875, then the budgeted production of Product A for May is: (Do not round intermediate calculations.)

	134,895 units
	58,650 units
	25,500 units
	42,075 units