Brass Creations Co. makes decorative candle pedestals. An industrial engineer consultant developed ideal time standards for one unit of the Cambridge model pedestal. The standards follow, along with the cost accountants determination of current labor pay rates:

Worktype 1	0.16	hour	@	$	12.38	per hour
Worktype 2	0.35	hour	@	$	10.94	per hour
Worktype 3	0.65	hour	@	$	19.74	per hour

Required:

a. Using the preceding data, calculate the direct labor cost for a Cambridge model pedestal. (Do not round intermediate calculations. Round final answer to 2 decimal places.)

b. Would it be appropriate to use the cost calculated in part a as a standard cost for evaluating direct labor performance and valuing inventory?

	Yes
	No