Answer:
Total direct labor cost=$20,000
Explanation:
<u>First, we need to calculate the direct labor cost per unit:</u>
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Direct labor cost per unit= total cost / number of units
Direct labor cost per unit= 21,500 / 8,600
Direct labor cost per unit= $2.5
<u>Now, the total cost for 8,000 units:</u>
Total direct labor cost= 2.5*8,000
Total direct labor cost=$20,000