Whitman has a direct labor standard of 2 hours per unit of output Each employee has a standard wage rate of $21.50 per hour During July. Whitman paid $95.634 to employees for 4,620 hours worked. 2.560 units were produced during July. What is the flexible budget amount for direct labor? O $110.080 O $184.214 O $198.660 O $205.714