Exercise 10-4 (Algo) Direct Labor and Variable Manufacturing Overhead Variances [LO10-2, LO10-3] 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 Standard Rate Standard Hours per Hour Cost 30 minutes 5 5.80 S 2.90 During August, 10,560 hours of direct labor time were needed to make 19,800 units of the Jogging Mate. The direct labor cost totaled $59,136 for the month. Required: 1. What is the standard laborhours allowed (SH) to makes 19,800 Jogging Mates? 2. What is the standard labor cost allowed (SH >