 So in order to do that, first, let's take a look at the standard costs for a single unit. Remember that standard cost means that it's kind of like budgeted cost. This is what we think it should cost. In this case, per unit, the standard rate. And we got the direct labor, that's going to be the rate, or the unit in this case is going to be the rate of, or the units are going to be the hours, going to be five hours. And then the cost per unit in this case, that's going to be the rate of $14. That gives us a total of 70. So it's going to cost us $70 per unit. And then if we look at the standard costs, what we think it's going to be, the standard kind of like the budgeted cost, the budgeted cost at our capacity level that is matching the actual, our flexible budgeted cost, it's going to be the direct labor. We're going to have hours here, the $270,000, so about $270,000. And we are going to have the cost per hour, we're saying is the $14,000 here. And that's going to give us a total of the $270,000 times $14,000, $3,780,000. We compare that to what actually happened. And what actually happened in a book problem, they would have to obviously give you that information. In real life, we would know that information because the time had already passed and we would have that in our records. We're going to say that the direct labor was $265,000 hours. And we have a cost of the $1375,000. So the total cost related to direct labor being $3,643,750.