Matt's Eat 'N Run has two categories of direct labor, unskilled, which costs $5 per hour, and skilled, which costs $10 per hour. Management has established standards per "equivalent friendly meal," which has been defined as a typical meal consisting of a hamburger, a drink, and french fries. Standards have been set as follows:

Skilled labor	3 minutes per equivalent meal
Unskilled labor	6 minutes per equivalent meal

For the year, Matt