Handerson Corporation makes a product with the following standard costs:

$\backslash$table$[[,$Standard Quantity,Standard Price or$],[$Direct materials,or Hours,Rate$],[$Direct labor,$8\mathrm{.}5$ kilos,$$6\mathrm{.}00$ per kilo$],[$Variable overhead,$0\mathrm{.}4$ hours,$$20\mathrm{.}00$ per hour$],[,0\mathrm{.}4$ hours,$$6\mathrm{.}00$ per hour$]]$

The company reported the following results concerning this product in August.

$\backslash$table$[[$Actual output,$3,200$ units$],[$Raw materials used in production,$29,030$ kilos$],[$Purchases of raw materials,$31,600$ kilos$],[$Actual direct labor$-$hours,$1,160$ hours$],[$Actual cost of raw materials purchases,$$195,920$