Hollowell Audio, Inc., manufactures military-specification compact discs. The company uses standards to control its costs. The labor standards that have been set for one disc are as follows:

Standard Hours	Standard Rate per Hour	Standard Cost
27 minutes	$6.00	$2.70

During July, 9,215 hours of direct labor time were required to make 19,300 discs. The direct labor cost totaled $53,447 for the month.

*The Question is What is standard labor time per unit?