Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget:

	Units to be produced
October	4,500
November	4,750
December	5,200

Whistle Works sells each whistle for $12. It takes .25 direct labor hours to produce each whistle at a cost of $15 per hour. How much will direct labor costs be in December?

		$19,500
		$16,875
		$5,200
		$1,300