Costello Corporation manufactures a single product. The standard cost per unit of product is shown below.

Direct materials2 pound plastic at $7.18 per pound		$ 14.36
Direct labor2.00 hours at $12.00 per hour		24.00
Variable manufacturing overhead		15.00
Fixed manufacturing overhead		9.00
Total standard cost per unit		$62.36

The predetermined manufacturing overhead rate is $12 per direct labor hour ($24.00 2.00). It was computed from a master manufacturing overhead budget based on normal production of 11,600 direct labor hours (5,800 units) for the month. The master budget showed total variable costs of $87,000 ($7.50 per hour) and total fixed overhead costs of $52,200 ($4.50 per hour). Actual costs for October in producing 4,100 units were as follows.

Direct materials (8,330 pounds)		$ 61,725
Direct labor (8,060 hours)		98,493
Variable overhead		72,519
Fixed overhead		27,711
Total manufacturing costs		$260,448

The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored.