Assembly line is the major production way adopted at the final section of electronics industry or traditional manufacturing factories. The flexibility of assembly line is the major reason why factories with smaller batch of production adopted. To reduce costs for assembly lines is the key for existence for industries of Taiwan. The major purpose of the study is to construct standard time and direct labor cost formula for an assembly line in order to combines workstations and to find the best number of workers in an assembly line. To sum up, line with fewer workers has better line balancing and higher job satisfaction. The study adopted stopwatch and punch time card to measure or record standard time. Real cases such as lock assembly line, cooling fan manufacturing, power supply and pump making industries illustrated in the study using standard time formula and all obtained better results.