Easy Roller, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct costs
Plastic	12	sq ft.	$	0.75	per sq. ft.	$	9.00
Direct labor	.25	hr.		12.00	per hr.		3.00
Variable manufacturing overhead				1.20	per direct labor hour		0.30
Fixed manufacturing overhead ($360,000/900,000 units)							0.40

Easy Roller had the following actual results for the past year.

Number of units produced and sold		1,000,000
Number of square feet of plastic used		11,800,000
Cost of plastic purchased and used	$	8,260,000
Number of labor hours worked		245,000
Direct labor cost	$	2,891,000
Variable overhead cost	$	318,500
Fixed overhead cost	$	355,000

Required:

Calculate Easy Roller