18. Victor Inc manufacturing company produces product "Y". company expects to sell 40,000 units of product "Y" and to have an inventory of 4,000 units of "Y" on hand at the end of the period. Currently, company has 2,000 units "y" requires one hour of molding and two hours of polishing. The direct labor rate for molding is $30 per molding hour and the direct labor rate for polishing is $35 per polishing hour. The expected production and cost of direct labor for product "y" is: a. 44,000 and $4,600,000 b. None of them 40,000 and $4,000,000 d. 42,000 and $4,200.000 C