Totem Incorporated manufactures and sells women's skirts. Each skirt (unit) requires 2.6 yards of cloth. Selected data from Totem's master budget for next quarter are shown below: July August September Budgeted sales (in units) 7,000 9,000 10,000 Budgeted production (in units) 8,000 10,500 14,000 Each unit requires 0.8 hours of direct labor, and the average hourly cost of Totem's direct labor is $19.67. What is the cost of Totem Incorporated's direct labor in September? O a. $220,304.00 O b. $11,200.00 O c. $235,200.00 O d. $157,360.00