A product is made by mixing three liquids Jam, Peanut Butter and Mustard. The table below provides the standard cost and actual output data for the product: Standard Actual Liquids Standard proportions Standard cost per unit $ Actual usage/litres Actual price $ Actual cost $ Jam 40% 30 450 35 15,750 Butter 40% 20 380 15 5,700 Mustard 20% 35 250 30 7,500 1,080 28,950 A standard process loss of 10% is anticipated. During September 2012, the output was 1440 litres