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:

JulyAugustSeptemberBudgeted sales (in units)8,00010,00012,000Budgeted production (in units)9,00011,50014,000

Each unit requires 0.9 hours of direct labor, and the average hourly cost of Tracie's direct labor is $19. What is the cost of Tracie Corporation's direct labor in September?

Group of answer choices

$228,000

$205,200

$239,400

$266,000