David's Picture manufactures various picture frames. Each new employee takes 5 hours to make the first picture frame and 4 hours to make the second. The other costs are as follows:

Direct Material per unit $12

Direct Labor $8 per labor hour

Variable Overhead $2 per labor hour

The company sold the frame for $50.

(Please round all your answers to two decimal places)

Suppose the employee took 3.5 hours in making the third frame. What is the total labor cost of four frames using the incremental unit-time method?

$176

$125.6

$205

$128