Daniel, Inc., plans to produce 6000 ceramic vases. Total budgeted FMOH is $6000. Information regarding the budgeted variable costs are given below:

	Input standard	Price standard
Direct materials	2 lbs	$1.50 /lb
Direct labor	2 hr	$14/hr
Variable MOH	2 hr	$2/hr
Fixed MOH

Hint: Add Fixed MOH per unit produced (budgeted FMOH/ budgeted production)

The following inventory levels apply to 20X4:

	Beginning inventory	Ending inventory
Direct materials	1200 lbs	8000 lbs
WIP	0 units	0 units
Finished goods	400 vases $5600	500 vases

What is the estimated cost of direct labor for planned production?