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 24 minutes $ 5.60 $ 2.24 During August, 8,610 hours of direct labor time were needed to make 19,800 units of the Jogging Mate. The direct labor cost totaled $46,494 for the month. Required: What is the standard labor-hours allowed (SH)