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Tracie Corporation manufactures and sells women's skirts. Each skirt ( unit ) requires 2 2 yards of cloth. Selected data from Tracie's master budget for

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Tracie Corporation manufactures and sells women's skirts. Each skirt (unit) requires 22 yards of cloth. Selected data from Tracie's master budget for next quarter are shown below.
\table[[,,,,],[Budgeted sales (in units),July,August,September,],[Budgeted production (in units),7,000,9,000,11,000,]]
Each unit requires 0.8 hours of direct labor, and the average hourly cost of Tracie's direct labor is $18. What is the cost of Tracie Corporation's direct labor in September?
Multiple Choice
$198,000
$158,400
$187,200
$234,000
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