Spine Line is a manufacturer of high-quality products designed to help support healthy spines. Their newest product offering is a massage chart. Below is the standard cost structure for the chair:

Week 5 Spine Line is a manufacturer of high-quality products designed to help support healthy spines. Their newest product offering is a massage chart. Below is the standard cost structure for the chair: Standard Cost Sheet: Massage Chair Metal tubing 6 meters @ $3 $18.00 Leather 2 square meters @ $7 $14.00 Padding 3 kilograms @$4 $12.00 Direct labor 4 hours @ $15 $60.00 Total standard cost $104.00 This month, Spine Line manufactured 500 massage chairs. The following costs were incurred: Actual Costs Incurred for the Month: Massage Chair Metal tubing 3,100 meters $9,455 Leather 1,100 square meters $7,722 Padding 1,600 kilograms $6,560 Direct Labor 1,800 hours $27,270 Total cost $51,007 Adapted from: Zimmerman, J. L. (2014). Accounting for decision making and control (8th ed.). New York: NY: McGraw-Hill, \"Healing Touch\