Gandolph Game Company has established the following standards for the prime costs of one unit of its chief product, dartboards.

	Standard Cost			Standard Quantity			Standard Price or Rate
Direct material	$	17.60			11.00	kilograms	$	1.60	per kilogram
Direct labor		4.80			0.80	hour	$	6.00	per hour
Total	$	22.40

During September, Gandolph purchased 357,000 kilograms of direct material at a total cost of $628,320. The total wages for September were $183,396, 75 percent of which were for direct labor. Gandolph manufactured 31,000 dartboards during September, using 316,200 kilograms of the direct material purchased in September and 26,970 direct-labor hours.