40,000 units of a product were manufactured. Total product cost (DM+DL+FO) for the 40,000 finished products was $1,800,000. Direct Materials (DM) cost for the 40,000 units sold was $18 per unit. Factory Overhead (FO) cost was applied at a rate of 16% (0.16) of DL cost. Calculate the total Direct Labors (DL) Cost to manufacture the 40,000 finished units of this product (round to nearest $1).

[PLEASE SHOW ALL THE CALCULATIONS]