Nevis' Production Data for One of Its Products Were Taken

Nevis' production data for one of its products were taken from the most recent quarterly production budget:

If it takes two direct labor hours to produce each unit and Nevis' cost per labor hour is $15, direct labor cost for August would be budgeted at:

A) $16,500.
B) $31,200.
C) $33,000.
D) $34,800.
E) None of the answers is correct.