Madrid CoHas a Direct Labor Standard of 4 Hours Per Unit

Multiple Choice

Madrid Co.has a direct labor standard of 4 hours per unit of output.Each employee has a standard wage rate of $11 per hour.During February,Madrid Co.paid $99,500 to employees for 9,150 hours worked.2,400 units were produced during February.What is the flexible budget amount for direct labor?

A) $26,400
B) $99,500
C) $100,650
D) $105,600