Brothern Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 6,800 units, but its actual level of activity was 6,820 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May:
Data used in budgeting:
Actual results for May: 
-The direct labor in the planning budget for May would be closest to:
Definitions:
Deteriorating Health
A decline in physical or mental health over time, which may result from various factors including aging, disease, or unhealthy lifestyle choices.
Cognition
The mental action or process of acquiring knowledge and understanding through thought, experience, and the senses.
Digestive Enzymes
Biological catalysts produced by the body to break down food into nutrients and waste.
Respiratory System
A collection of organs and tissues in the body that enables the process of breathing, including the lungs, airways, and muscles involved in respiration.
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