Affordable Electronics Inc. manufactures medium-quality, reasonably priced DVD players. The company uses standards to control its costs. The labour standards that have been set for one player are as follows: Standard Standard Rate Standard Hours per Hour Cost 12 minutes (0.20 hours) $18.00 $3.60 During July, 3,550 hours of direct labour time were recorded to make 17,000 units. The direct labour cost totalled $63,190 for the month