McCourt Inc Actual Production During February Was 275 Units and Actual Direct

Multiple Choice

McCourt Inc.manufacturers a unique product.The company's controller has prepared the following static budget for the month of February:
$\begin{array}{lr} \text { Estimated production } & \text {300 units }\\ \text { Direct labour per unit } & \text {1 hour }\\ \text {Direct labour required for estimated production } & \text { 300 hours}\\ \text { Average direct labour rate per hour } &\$10\\ \text {Estimated direct labour cost } &\$3000\\\end{array}$

Actual production during February was 275 units and actual direct labour cost was $2900.
If McCourt prepares a flexible budget for February,direct labour cost is estimated to be:

A) $2750
B) $2900
C) $3000
D) $3165