Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $30.50 per hour. During July Whitman paid $140,054 to employees for 4,780 hours worked. 2,640 units were produced during July. What is the flexible budget amount for direct labor? Multiple Choice $161,040 $270,594 $291,580 Multiple Choice O $161,040 $270,594 $291,580 $301,094