Answer
The wage is decided from the given function
W=8+0.4L
W=wage the marginal labor cost
L=number of labor hours
L=32
W=8+0.4*32
W=20.8
TC=W*L=32*20.8=665.5
and
L=31
W=8+0.4*31=20.4
TC=20.4*31=632.4
MC of labor =665.5-632.4=33.1
the MC of labor is $33.1
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