Marine Enterprises Has Developed the Following Unit Costs for the Production

Multiple Choice

Marine Enterprises has developed the following unit costs for the production of one of its products,based on a normal activity of 10,000 units per month:
$$\begin{array} { | l | l | } \hline \text { Direct materials } & 2.0 \text { pounds } @ \$ 12 = \$ 24.00 \\\hline \text { Direct labor } & 1.5 \text { hours } @ \$ 15 = \$ 22.50 \\\hline \text { Variable overhead } & 120 \% \text { of direct labor cost } \\\hline \text { Fixed owerhead } & 140 \% \text { of direct labor cost } \\\hline\end{array}$$
What is the total amount of direct labor budgeted for a month in which production is expected to be 11,000 units?

A) $165,000.
B) $225,000.
C) $247,500.
D) $297,000.