Whitman Incorporated has a direct labor standard of 2 hours per unit of output and a standard wage rate of $24.50 per hour. During July, Whitman paid $110,442 to employees for 4,660 hours worked, and 2,580 units were produced during that time. What is the flexible budget amount for direct labor? Multiple Choice $228,340 $212,362 $126,420 $236,862