Standard Cost Sheet: Massage Chair tubing adding irect labor otal standard cost meters @ $3 square meters @ $7 kilograms hours @ SIS 8.00 1400 1200 .00 104.00 This month, Spine Line manufactured 500 massage chairs. The following costs were incurred: Actual Costs Incurred for the Month: Massage Chair tal tubing adding irect Labor otal cost , 100 meters ,IOO square meters ,600 kilograms ,800 hours ,45S 7,722 ,S60 7,270 Adaoted from Zimmerman, J L. (2014). 11007 Accountino for and control (8th ed_).