Shamokin Manufacturing produces a Tourbillon watch movement called OM362. Shamokin expects to sell 14.000 units of OM362 and to have an ending finished inventory of 3000 units. Currently, it has a beginning finished inventory of 1300 units. Each unit of OM362 requires two labor operations, three labor hours of assembling and two labor hours of polishing. The direct labor rate for assembling is $10 per assembling hour and the direct labor rate for polishing is $16.50 per polishing hour The expected cost of direct labor for OM362 is 5963,500 $882,000 51,071 000 1989.100