Sophomore Corn Hole uses standard costing for the game sets. Adam expects that a typical set should take 4 hours of labor in the construction department, and the standard wage rate is $10.00 per hour. An average set uses 25 square feet of wood, allowing for a certain amount of scrap. Because of the nature of the wood, workers must work around the flaws in the materials. Adam shops around for good deals and expects to pay $3.90 per square foot. Adam does not store inventory, and buys the wood as he receives an order. For the month of September, Adam's workers produced 60 corn hole sets using 249 hours and 1,900 square feet of wood. Adam bought wood for $7,300 (and used the entire quantity), and incurred labor costs of $2,330