AP Corp Is a Well-Known Name for Producing the Best

AP Corp is a well-known name for producing the best quality hammers in the town. Dmitri, a manager in the firm, wants to know the maximum production capacity possible within the budgeted amount. It requires 12 minutes of direct labor (DL) time to manufacture 1 hammer, and the hourly wage rate of direct labor is $11. Help Dmitri calculate the number of hammers that can be produced if the management approves a budget of $19,800 for direct labor.

A) 3,630 units
B) 3,960 units
C) 9,000 units
D) 9,900 units