Answer:
$19,75,468
Step-by-step explanation:
The missing part is shown below the question ask for details
For computing the direct labor cost, first we have to determine the number of units produced which is shown below:
= Sale units + ending inventory units - beginning inventory units
= 31,000 units + 110 units - 530 units
= 30,580 units
Now the direct labor cost would be
= Number of units produced × required hours × direct labor per hour
= 30,580 units × 3.8 hours × $17
= $19,75,468