Swingers Porch Swings Swingers Porch Swings makes custom porch swings The standard swing requires 10 linear feet of wood and 5 hours of labor Customers can add cup holders and/or a stain before the swing is finished with a clear coat. Adding cup holders requires 1 additional hour of labor and no additional direct materials Adding stain requires $25 of stain per swing and 2 additional hour of labor. Swings can be made of pine, oak or teak Pine costs $5 per linear foot Oak costs $12 per linear foot Teak costs $15 per linear foot Swing builders are paid $60/hour Estimated monthly Direct Labor Hours are 430 Overhead is allocated based on direct labor dollars

Total indirect product costs are as follows:

Indirect Product Costs

Description of Cost	Cost
Rent for the workshop	$10,000
Depreciation on machinery	$8,540
Indirect Materials	$8,000
Indirect Labor	$7,000

Job #3 is an order for 26 swings made of made of teak with cupholders but no stain.

What is the cost of Direct Labor for Job #3?

Group of answer choices

12,480

1,560

9,360

7,800