A certain process consists of a lean manufacturing cell for each customer. The following information relates to only one customer's lean cell for the month of June: labor and overhead, $30,000; materials costs, $10,000. Planned production included 100 hours to produce 500 motor drives. However, actual production was 400 units, and motor drives shipped amounted to 1,000 units. From the foregoing information, determine the total manufacturing cost. $10,000. $80,000. $40,000. $32,000