The forecast production for the 3rd Quarter is as follows: July=18,000, August=15,000, Sept 20,000, and Oct=24,000. Each finished unit passes through two departments before completion. Consider the following expected direct labor estimates (standards): Machining department: Each finished unit requires 3.0 direct labor hours; pay rate = $12.00 per direct labor hour. Assembly department: Each finished unit requires 0.75 direct labor hours; pay rate = $8.00 per direct labor hour. Compute the total direct labor cost for the 3rd Quarter (combine the departments) $318,000 $756,000 $1,908,000 $2,226,000 00