Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $23.50 per hour. During July, Whitman paid $105,328 to employees for 4640 hours worked. 2570 units were produced during July. What is the flexible budget amount for direct labor?

a. 120790 b. 202618 c. 218080 d. 226118