Illescas Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During December, the company budgeted for 6,400 units, but its actual level of activity was 6,440 units. The company has provided the following data concerning the formulas to be used in its budgeting: 
The direct labor in the planning budget for December would be closest to:
Definitions:
Male Hypoactive Sexual Desire Disorder
A condition characterized by persistently low or absent sexual desire or fantasies in men, which cannot be explained by other medical conditions or drugs.
Heterosexual Man
A man who is sexually attracted exclusively to individuals of the opposite sex.
Uninterested in Sex
A state or condition where an individual lacks desire or does not feel like engaging in sexual activities.
Erectile Disorders
Difficulty with erections during partnered sexual activity.
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