Menson 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 5,800 units, but its actual level of activity was 5,830 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:
Prolactin
A hormone produced by the pituitary gland that stimulates milk production and affects reproductive health.
Pituitary Gland
A small, pea-sized gland located at the base of the brain, responsible for regulating critical body functions through the release of hormones.
Milk Production
The biological process by which mammals produce milk to feed their young.
Electroencephalogram
A test that measures and records the electrical activity of the brain to detect potential problems associated with this activity.
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