Camden Products Inc Actual Production During November Was 1 300 Units and Actual

Multiple Choice

Camden Products Inc.manufacturers travel accessories.The company's controller has prepared the following static budget of one of the product lines for the month of November:
$\begin{array}{lr} \text { Estimated production } & \text {1000 units }\\ \text { Direct labour per unit } & \text {12 minutes }\\ \text {Direct labour required for estimated production } & \text { 200 hours}\\ \text { Average direct labour rate per hour } &\$9\\ \text {Estimated direct labour cost } &\$1800\\\end{array}$

Actual production during November was 1 300 units and actual direct labour cost was $2520.
If Camden prepares a flexible budget for November,direct labour cost is estimated to be:

A) $1800
B) $2520
C) $2340
D) $1938