The following data pertain to Colgate Palmolive's liquid filling line during the first 10 months of a particular year. The standard ratio of direct-labor hours to machine hours is 4:1. The standard direct-labor rate is $15.68.

Colgate Palmolive: Direct-Labor Efficiency Variance Data*
	Units Produced			Machine Hours			Standard Direct-Labor Hours			Actual Direct-Labor Hours			Direct-Labor Efficiency Variance
January		50,598			171.5			686.00			386.00		$	4,704
February		32,063			106.3			425.20			226.00			3,123
March		185,779			564.0			2,256.00			1,092.00			18,252
April		213,474			722.2			2,888.80			1,513.75			21,561
May		48,990			166.0			664.00			376.00			4,516
June		82,856			244.0			976.00			560.50			6,515
July		36,448			110.0			440.00			295.00			2,274
August		33,723			102.0			408.00			335.50			1,137
September		31,860			102.0			408.00			345.50			980
October		28,491			78.0			312.00			182.00			2,038

*Source of data: Alan S. Levitan and Sidney J. Baxendale, "Analyzing the Labor Efficiency Variance to Signal Process Engineering Problems," Journal of Cost Management 6, no. 2 (Summer 1992), p. 70.

alculate the following amounts.

a.	The standard direct-labor cost for each of the 10 months. (Round intermediate calculation to 2 decimal places and final answers to nearest whole dollar amount.)

January ?

February ?

March ?

April ?

May ?

June ?

July ?

August ?

September ?

October ?

For the same months For each month, 20 percent of the standard direct-labor cost. (Round your final answers to the nearest whole dollar amount.)