Flagstaff Company Has Budgeted Production Units of 7,900 for July

Flagstaff Company has budgeted production units of 7,900 for July and 8,100 for August. The direct labor requirement per unit is 0.50 hours. Labor is paid at the rate of $21 per hour. The total cost of direct labor for the month of August is:

A) $168,000.
B) $85,050.
C) $82,950.
D) $3,950.
E) $4,050.