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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 $16.88.

Colgate Palmolive: Direct-Labor Efficiency Variance Data*
	Units Produced			Machine Hours			Standard Direct-Labor Hours			Actual Direct-Labor Hours			Direct-Labor Efficiency Variance
January		50,838			183.5			734.00			410.00		$	5,469
February		32,303			118.3			473.20			250.00			3,768
March		186,979			588.0			2,352.00			1,140.00			20,459
April		215,874			739.0			2,956.00			1,549.75			23,738
May		50,190			178.0			712.00			400.00			5,267
June		83,696			268.0			1,072.00			608.50			7,824
July		36,928			122.0			488.00			319.00			2,853
August		34,203			114.0			456.00			371.50			1,426
September		32,460			114.0			456.00			379.50			1,291
October		29,091			90.0			360.00			230.00			2,194

*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. Calculate the following amounts. a. The standard direct-labor cost for each of the 10 months. (January-October) b. For each month, 20 percent of the standard direct-labor cost.

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