Gail Cleaners produces a commercial cleaning compound known as Carpex. The direct materials and direct labour standards for one unit of Carpex follow:

Standard Quantity or Hours Standard Price or Rate Standard Cost

Direct materials $4\mathrm{.}10$ kilograms $ $2\mathrm{.}20$ per kilogram $ $9\mathrm{.}02$

Direct labour $0\mathrm{.}42$ hour $ $8\mathrm{.}00$ per hour a $3\mathrm{.}36$

Variable overhead $0\mathrm{.}42$ hour $ $1\mathrm{.}30$ per hour $0\mathrm{.}55$

The budgeted fixed overhead cost is $$14,619$ per month. The denominator activity level of the allocation base is $1,596$ direct labour$-$hours.

During the most recent month, the following activity was recorded:

a$.9,100$ kilograms of material were purchased at a cost of $$2\mathrm{.}22$ per kilogram.

b$.$ All of the material purchased was used to produce $3,800$ units of Zoom.

c$.$ A total of $790$ hours of direct labour time was recorded at a total labour cost of $9,243.$

d$.$ The variable overhead cost was $$1,580,$ and the fixed overhead cost was $$31,713.$