B. Using the additional information below, what is the total cost to make regular wine glasses and fancy wine glasses? Show your calculations and circle your final answer. Direct Materials cost Direct Labor hours ($17 per hr. is the wage rate) Number of machine setups Machine hours Number of units produced Total cost of Regular Wine Glasses Regular Wine Glass Fancy Wine Glass $12,500 1,000 15 1,300 15,000 $9,000 2,700 35 5,200 10,000 Total cost of Fancy Wine Glasses