Aaha Inc. produces premium protective automotive covers. The direct materials and direct labour standards for one car cover are as follows: Standard Quantity Standard Price Standard Cost $93.50 4 $ 2 or Hours Direct materials Direct labour Variable overhead or Rate $11 per metre S19 per hour S 8per 8.5 metres of cloth 0 hours 0 hours hour Budgeted fixed overhead cost is $19,300, and the normal production volume is 2,985 car covers. Overhead is applied on the basis of direct labour-hours. In September, the following activity was recorded: .23,800 metres of cloth were purchased at a cost of $10.50 per metre. All of the purchased material was used to produce 2,800 car covers. 535 direct labour-hours were recorded at a total labour cost of $10,165. Actual variable overhead cost was $4,600, and fixed overhead cost was $18,700