Bullseye Company manufactures dartboards. Its standard cost information follows: Direct materials (cork board) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($60,000 120,000 units) Standard Quantity Standard Price (Rate) 4.00 sq. ft. $ 2.50 per sq. ft. 1 hrs. $12.00 per hr. Standard Unit Cost $10.00 12.00 1 hrs. $ 0.70 per hr. 0.70 0.50 Bullseye has the following actual results for the month of September: Number of units produced and sold 100,000 Number of square feet of corkboard used 410,000 Cost of corkboard used $1,066,000 Number of labor hours worked 105,000 Direct labor cost $1,165,500 Variable overhead cost $ 73,000 Fixed overhead cost 55,000