b. Consider the following additional data for Crazy Tubb Thumpers:

Employment = 9 people.

Production = 1,000 units/month/employee (regular time).

Standard hours/months = 166 hours (regular time).

Regular-time labor rate = $1,200/month.

Overtime rate = 1.5 times regular-time rate.

Assuming a production rate of 10,000 units per month, what’s the labor cost of one month’s production at Crazy Tubb Thumpers?