CS$-1$ Information provided:

Diana Company uses process costing to accumulate costs. There is no beginning inventory. The finishing department of Diana Company had the following production results for the month of February:

Number of standard chairs produced during the month of February

Direct materials cost incurred

Direct labor hours paid

Direct labor hourly rate

Manufacturing overhead as a percentage of direct labor cost

$\backslash$table$[[,50,000],[$$$,18,000],[,2,700],[$$$,12\mathrm{.}00],[,15$