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vellue 10.00 points 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 Standard Rate Standard per Hour $6.40 Hours 27 minutes Cost $2.88 During August, 9,320 hours of direct labor time were needed to make 19,400 units of the Jogging Mate. The direct labor cost totaled $57,784 for the month