In the Lugano Manufacturing company , information about manufacturing workers activities in December 2023 were as follows : Hours Worked Job Orders 1.200 hours Hours Worked On Job Orders ( Overtime-routine) 100 hours Waited for materials and for other reasons 20 hours Hours worked by supervisors, cleaning maintenance, support personnel 200 hours The hourly rate is $20/hour, and overtime is paid 50% more than the ordinary rate. (ignore taxes and other legal requirements) What is the amount of indirect labor cost for this month ? a) 1,400 c) 3,400 b) 7,400 d) 5,400 c) None of these