Whitman Incorporated has a direct labor standard of 2 hours per unit of output and a standard wage rate of $34.50 per hour. During July, Whitman paid $165,240 to employees for 4,860 hours worked, and 2,680 units were produced during that time. What is the flexible budget amount for direct labor?

Multiple Choice

$350,160

$315,660

$335,340

$184,920