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) 8,800 10,800 12,800

Budgeted production (in units) 9,800 12,300 14,800

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. $230,400

B. $213,120

C. $184,320

D. $266,400