barcelona, inc produces two products, hoodies, and t-shirts. barcelona expects to sell 10,000 units of t-shirts and to have an inventory of 2,000 units of t-shirts on hand at the end of the period. currently, barcelona has 800 units of t-shirts on hand at the beginning of the period. t-shirt requires two labor operations, stitching, and ironing. each unit of t-shirt requires one hour of stitching and two hours of ironing. the direct labor rate for stitching is $22 per stitching labor hour, and the direct labor rate for ironing is $20 per ironing labor hour. the expected cost of direct labor for the t-shirt is: