The Gerald Corporation Makes and Sells a Single Product Called

Multiple Choice

The Gerald Corporation makes and sells a single product called a Clop. Each Clop requires 1.1 direct labor-hours at $8.20 per direct labor-hour. The direct labor workforce is fully adjusted each month to the required workload. The company is preparing a Direct Labor Budget for the first quarter of the year. If the budgeted direct labor cost for February is $162,360, then the budgeted production of Clops for February is:

A) 23,200 units
B) 21,000 units
C) 19,800 units
D) 18,000 units