The Yost Company makes and sells a single product, Product A. Each unit of Product A requires 1.8 hours of labor at a labor rate of $6.30 per hour. Yost Company needs to prepare a Direct Labor Budget for the second quarter. If the budgeted direct labor cost for May is $215,460, then the budgeted production of Product A for May is: (Do not round intermediate calculations.)

	61,560 units
	19,000 units
	34,200 units
	26,600 units