After evaluating Null Company's manufacturing process, management decides to establish standards of 3 hours of direct labor per unit of product and $15.90 per hour for the labor rate. During October, the company uses 19, 100 hours of direct labor at a $307, 510 total cost to produce 6, 500 units of product. In November, the company uses 21, 400 hours of direct labor at a $346, 680 total cost to produce 6, 800 units of product