Superior Guard, which uses a standard cost accounting system, manufactured 220,000 boat fenders during the year, using 1,590,000 feet of extruded vinyl purchased at $1.10 per foot. Production required 4,100 direct labor hours that cost $12.00 per hour. The materials standard was 7 feet of vinyl per fender at a standard cost of $1.25 per foot. The labor standard was 0.023 direct labor hour per fender, at a standard cost of $10.50 per hour EB (Click the icon to view related variances.) Read the requirements.