Standard Cost Sheet: Massage Chair

Metal tubing6 meters @ $3$18.00Leather2 square meters @ $7$14.00Padding3 kilograms @$4$12.00Direct labor4 hours @ $15$60.00Total 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 tubing3,100 meters$9,455Leather1,100 square meters$7,722Padding1,600 kilograms$6,560Direct Labor1,800 hours$27,270Total cost$51,007