Tracie Corporation manufactures and sells women's skirts.Each skirt (unit) requires 2.2 yards of cloth.Selected data from Tracie's master budget for next quarter are shown below: Each unit requires 0.8 hours of direct labor, and the average hourly cost of Tracie's direct labor is $18.What is the cost of Tracie Corporation's direct labor in September?

A) $198,000
B) $158,400
C) $187,200
D) $234,000

To calculate the cost of direct labor, we need to know the number of units produced, which can be calculated as follows:

Number of units = Total yards of cloth / Yards of cloth per unit
Number of units = 66,000 / 2.2
Number of units = 30,000

Next, we can calculate the total hours of direct labor required as follows:

Total hours of direct labor = Number of units x Direct labor hours per unit
Total hours of direct labor = 30,000 x 0.8
Total hours of direct labor = 24,000

Finally, we can calculate the cost of direct labor as follows:

Cost of direct labor = Total hours of direct labor x Hourly cost of direct labor
Cost of direct labor = 24,000 x $18
Cost of direct labor = $432,000

Therefore, the correct answer is C) $187,200.

Direct Labor Budget