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 7000 units. Currently, it has a beginning finished inventory of 1200 units. Each unit of OM362 requires two labor operations, three labor hour(s) of assembling and one labor hour(s) of polishing. The direct labor rate for assembling is $10 per assembling hour and the direct labor rate for polishing is $13.50 per polishing hour. The expected number of hours of direct labor for OM362 Bigger is. 24,600 hours of assembling: 8200 hours of polishing 19,800 hours of assembling: 59,400 hours of polishing 59,400 hours of assembling: 19.800 hours of polishing 8200 hours of assembling: 24,600 hours of polishing