Leblanc Manufacturing produces an auto-quartz watch movement called OM362. Leblanc expects to sell 20,000 units of OM362 and to have an ending finished inventory of 7,000 units. Currently, it has a beginning finished inventory of 1,200 units. Each unit of OM362 requires two labor operations, three labor hours of assembling and three labor hours of polishing. The direct labor rate for assembling is $14 per assembling hour and the direct labor rate for polishing is $17.50 per polishing hour. The expected cost of direct labor for OM362 is: Select one A $2,551,500 B. $2,438,100 C. $2,003,400 D. $1,890,000