Anemone Company manufactures model airplanes. During the month, it manufactured 20,000 airplanes. Each one used an average of 8 direct labor hours and an average of 2 sheets of aluminum. It normally manufactures 8,000 airplanes. Materials and labor standards for making the airplanes are as follows:

Direct Materials (1 sheet of aluminum @ $12.00)	$12.00
Direct Materials (other accessories @ $9)	9.00
Direct Labor (5 hours @ $5.00)	25.00

Compute the standard hours allowed for a volume of 20,000 airplanes.

Highland Company's standard cost is $250,000. The allowable deviation is 10%. Its actual costs for six months are as follows

January	$235,000
February	220,000
March	245,000
April	265,000
May	270,000
June	280,000

The actual cost which is lower than the lower control limit is _____.