Bandar Industries makes football helmets. The following information relates to the costs of football helmets:

• One helmet should use kilogram of plastic. A kilogram of plastic is expected to cost $5.60.
• One helmet should use 15 minutes of direct labor. The budgeted cost for direct labor is $20 per hour
• One helmet is expected to contain $30 of overhead
• Last month the company produced 6500 helmets, using 3500 kilograms of plastic for which it paid $21,000.