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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 $15.08.

Colgate Palmolive: Direct-Labor Efficiency Variance Data*
	Units Produced			Machine Hours			Standard Direct-Labor Hours			Actual Direct-Labor Hours			Direct-Labor Efficiency Variance
January		50,478			165.5			662.00			374.00		$	4,343
February		31,943			100.3			401.20			214.00			2,823
March		185,179			552.0			2,208.00			1,068.00			17,191
April		212,274			713.8			2,855.20			1,495.75			20,501
May		48,390			160.0			640.00			364.00			4,162
June		82,436			232.0			928.00			536.50			5,904
July		36,208			104.0			416.00			283.00			2,006
August		33,483			96.0			384.00			317.50			1,003
September		31,560			96.0			384.00			328.50			837
October		28,191			72.0			288.00			158.00			1,960

*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. (Round intermediate calculation to 2 decimal places and final answers to nearest whole dollar amount.)

	Standard Direct-Labor Cost
January
February
March
April
May
June
July
August
September
October

b)

	20% of the standard direct-labor cost
January
Feb
March
April
May
June
July
August
September
October

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