Earlene's Eyewear manufactures eyeglass frames. The company uses a standard cost system. Earlene has set the following standards for frame model 19841. Direct Material 4.5 oz. plastic per frame at $3.65 per oz. $16.425 per frame Direct Labor .8 hours at $28 per hour $22.40 per frame In April, Earlene's made 2,500 frames with a material cost of $48,000. Earlene's Eyewear purchased 12,000 oz. of plastic but only used 10,000 oz. of plastic for frame 19841