Yung Bay Surfboards manufactures fiberglass surfboards. The standards include using 7 hours of direct labor per board and paying $23 per direct labor hour. July budgeted to complete 460 boards and budgeted $74,060 for direct labor cost. Following are additional data for the month of July: Yung Bay Surfboards manufactures fiberglass surfboards. The standards include using 7 hours of direct labor per board and paying $23 per direct labor hour. July budgeted to complete 460 boards and budgeted $74,060 for direct labor cost. Following are additional data for the month of July