Smith Corporation Makes and Sells a Single Product Called a Pod

Multiple Choice

Smith Corporation makes and sells a single product called a Pod. Each Pod requires 1.4 direct labor-hours at $9.60 per direct labor-hour. The direct labor workforce is fully adjusted each month to the required workload. Smith Corporation is preparing a Direct Labor Budget for the second quarter of the year.If the budgeted direct labor cost for April is $201,600, then the budgeted production of Pods for April would be:

A) 21,000 units
B) 29,400 units
C) 18,273 units
D) 15,000 units