7. Clear Sight Manufacturing specializes in blue light blocking glasses for adults and kids. In 2020, the company expects to sell 20,000 units and to maintain an ending finished inventory of 5,000 units. At the beginning of the fiscal year, the company reported beginning finished inventory of 1,100 units. Each unit of glasses requires two types of labor operations: 2 labor hours of assembling, at $15 per hour, and 3 labor hours of polishing, at $21 per hour. What is the expected number of direct labor hours required to meet the production of blue light blocking glasses in 2020? A) 32,200 hours of assembling: 48,300 hours of polishing B) 47,800 hours of assembling; 71,700 hours of polishing C) 48,300 hours of assembling; 32,200 hours of polishing D) 71,700 hours of assembling; 47,800 hours of polishing