Tracie Corporation manufactures and sells women's skirts. Each skirt (unit) requires 2.2 yards of cloth. Selected data from Tracle'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 laboris $20. What is the cost Tracie Corporation's direct labor in September? Multiple Choice $193,200 $165,200 $236,000 $276,000