Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $27.50 per hour. During July, Whitman paid $126,024 to employees for 4,720 hours worked. 2,610 units were produced during July. What is the flexible budget amount for direct labor? O $143,550 O $242,074 O $259.600 $269,574