Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $35.50 per hour. During July, Whitman paid $170, 800 to employees for 4, 880 hours worked. 2, 690 units were produced during July. What is the flexible budget amount for direct labor? $190.990 $326.290 $346, 480 $361790