SB Moms Apple Pie Company uses a standard ... Skip to question [The following information applies to the questions displayed below.] Moms Apple Pie Company uses a standard cost system. The standard direct labor time for each pie is 30 minutes. During the most recent month, the company produced and sold 4,300 pies. The standard direct labor rate is $19.00 per hour; the actual labor rate per hour for the month was $19.90. The company used a total of 2,140 labor hours