Erie Company manufactures a mobile fitness device called the Jogging Mate. The company uses standards to control its costs. The labor standards that have been set for one Jogging Mate are as follows: Standard Hours Standard Rate per Hour Standard Cost 30 minutes $ 5.80 $ 2.90 During August, 10,560 hours of direct labor time were needed to make 19,600 units of the Jogging Mate. The direct labor cost totaled $59,136 for the month. Required: 1. What is