Shamokin Manufacturing Produces Two Products, Big and Bigger

Shamokin Manufacturing produces two products, Big and Bigger. Shamokin expects to sell 10,000 units of product Bigger and to have an inventory of 2,000 units of Bigger on hand at the end of the period. Currently, Shamokin has 800 units of Bigger on hand. Bigger requires two labour operations, molding and polishing. Each unit of Bigger requires one hour of molding and two hours of polishing. The direct labour rate for molding is $20 per molding hour and the direct labour rate for polishing is $25 per polishing hour. The expected number of hours of direct labour for Bigger is

A) 8,800 hours of molding; 17,600 hours of polishing.
B) 11,200 hours of molding; 22,400 hours of polishing.
C) 17,600 hours of molding; 8,800 hours of polishing.
D) 22,400 hours of molding; 11,200 hours of polishing.
E) 10,000 hours of molding; 20,000 hours of polishing.