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)	7,800			9,800		11,800
Budgeted production (in units)	8,800			11,300		13,800

Each unit requires 0.7 hours of direct labor, and the average hourly cost of Tracie's direct labor is $20. What is the cost of Tracie Corporation's direct labor in September?

Multiple Choice

• $236,000

• $165,200

• $193,200

• $276,000