Alaska Electronics has received an order for 1,000 units of equipment with a special design. The following standards were compiled for this order: Direct materials: Part #123 $25 per unit Part #456 $50 per unit Direct labor: 2.0 hours per unit at $15 per hour Manufacturing overhead: $40 per direct labor hour The estimated direct labor cost for this order is: Select one: a a. $80,000 b. $40,000 C. $115,000 d. $30,000