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 next quarter are shown below:

July August September

Budgeted sales (in units) 7,000 9,000 11,000

Budgeted production (in units) 8,000 10,500 13,000

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?

a

$198,000

b

$158,400

c

$187,200

d

$234,000