Several years ago, PT Alepin diversified its business by establishing a a business unit engaged in environmental hygiene, namely CV Usaharapih. Unit the business is well developed and has a number of long term contracts with several housing estates in the area to perform environmental cleaning services. As part of its services, CV Usaharapih places trash bins for every house in the housing that is his client. Based on the calculations, each every year the company must place 200,000 units of trash bins. At first the company bought this trash can. However, for savings needs costs, since two years ago the company has started to produce its own premises this trash. To ensure cost efficiency, a standard cost system is implemented. The following is information regarding the input standards for this cleaning service business which are: already designed at the end of the 20X0 period to be implemented in 20X1:

Standard Quantity Standard Price Standard Cost Direct Material 12gr $3.5 $42 Direct Labour 1.? Hours $11 $18.? Producted Unit '7,000 Actual Direct Labour Cost $118,000 Number of actual direct labor hours r10,800 Raw materials purchased and used 70,000 gr @5155