The following labor standards have been established for a particular product:

Standard labor$-$hours per unit of output

Standard labor rate

$10\mathrm{.}3$ hours

$$14\mathrm{.}10$ per hour

The following data pertain to operations concerning the product for the last month:

$\backslash$table$[[$Actual hours worked,$8,100$ hours$],[$Actual total labor cost,$$110,970$