The Long Company Makes Tables for Which the Following Standards

The Long Company makes tables for which the following standards have been developed: $\begin{array}{cc}&\text { Standard Inputs } & \text { Standard Frice } \\&\text { Expected for Each } & \text { Expected per } \\&\text { Unit of Output } & \text { Unit of Output }\\\hline\text { Direct materials } & 12 \text { pounds } & \$ 4 \text { per pound } \\\text { Direct labor } & 4 \text { hours } & \$ 30 \text { per hour }\end{array}$ Production of 200 tables was expected in August, but 220 tables were actually completed. Direct materials purchased and used were 2,100 pounds at an actual price of $4.40 per pound.Direct-labor cost for the month was $10,620, and the actual pay per hour was $18.00._____ is the standard labor cost for each table produced.

A) $20
B) $120
C) $48
D) $4