Erie Company manufactures a small mp3 player called the Jogging Mate. The company uses standards to control its costs. The labor standards that have been set for one Jogging Mate mp3 player are as follows:

Standard Hours	Standard Rate per Hour	Standard Cost
27 minutes	$6.40	$2.88

During August, 9,295 hours of direct labor time were needed to make 19,300 units of the Jogging Mate. The direct labor cost totaled $58,559 for the month.