For the upcoming month, Shan Inc. has planned for sales of 8,000 units. The company also has the following "original" assumptions about the resources required to make a finished unit of salable product. The original assumptions (or standards) are as follow: Direct material: Total cost = $750,000; Resource units (RU)/Finished units (FU) = 1.5 Direct labor: Price/RU = $12.50; Cost per FU = $37.50 Variable overhead: RU/FU = 0.50; Price per RU = $45.00 Based on planned sales, compute the expected TOTAL direct labor cost $180000 $300000 $720000 $1200000