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 3.2 hours of direct labor, and the average hourly cost of Totem's direct labor is $12.96.

What is the cost of Totem Incorporated's direct labor in September?

Select one:

a. $580,608.00

b. $44,800.00

c. $940,800.00

d. $414,720.00