=+At the beginning of July, WBC management planned to produce 650,000 bottles. The actual number of bottles produced for July was 700,000 bottles. The actual costs for July of the current year were as follows:

Actual Cost for the Cost Category Month Ended July 31, 2010 Direct labor $ 9,400 Direct materials 36,500 Factory overhead 2,400 _______ Total $48,300 _______ _______

a. Prepare the July manufacturing standard cost budget (direct labor, direct materials, and factory overhead) for WBC, assuming planned production.