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 direct labor cost for this month? a) 27,000 c) 30,000 b) 31,000 d) 26,000 c) None of these