Standard Wine Inputs Per Bottle: 0.1 of a m at $50 per barrel = $5 per bottle. Standard Direct Labor Inputs Per Bottle: 0.25 hours at $18 per hour = $4.50 per bottle. Actual cost of Wine Inputs used = $20,196 Actual cost of Direct Labor used = $18,462 Actual Wine Inputs used = 408 barrels of inputs. Actual Direct Labor hours worked = 1,020 hours Actual output achieved = 4,488 bottles of wine