All-star Fender, which uses a standard cost system, manufactured 20,000 boat fenders during 2024 , using 144,000 square feet of extruded vinyl purchased at 1.40 per square foot. Production required 420 direct labor hours that cost 13.50per hour. The direct materials standard was square feet of vinyl per fender, at a standard cost of 1.45 per square foot. The labor standard was 0.027direct labor hour per fender, at a standard cost of 12.50 per hour