Molonglo Industries Produces Two Products,Deluxe and Supreme

Molonglo Industries produces two products,Deluxe and Supreme.Molonglo expects to sell 10 000 units of product Supreme and to have an inventory of 2000 units of Supreme on hand at the end of the period.Currently,Molonglo has 800 units of Supreme on hand.Supreme requires two labour operations,moulding and polishing.Each unit of Supreme requires one hour of moulding and two hours of polishing.The direct labour rate for moulding is $20 per moulding hour and the direct labour rate for polishing is $25 per polishing hour.The expected cost of direct labour for Supreme is:

A) $560 000.
B) $224 000.
C) $616 000.
D) $784 000.