Anthon Corporation has provided the following information regarding last month's activities.

Units produced $($actual$)10,500$

Master production budget

Direct materials $ $237,600$

Direct labor $201,600$

Overhead $267,000$

Standard costs per unit

Direct materials $ $3\mathrm{.}96$ per liter $\backslash$times $5$ liters per unit of output

Direct labor $ $33\mathrm{.}60$ per hour $\backslash$times $0\mathrm{.}5$ hour per unit

Variable overhead $ $28\mathrm{.}50$ per direct labor$-$hour

Actual costs

Direct materials purchased and used $ $207,480(53,200$ liters$)$

Direct labor $176,472(5,160$ hours$)$

Overhead $272,000(58\%$ is variable$)$