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Problem 10-9 (Algo) Comprehensive Variance Analysis (LO10-1, LO10-2, LO10-3) Marvel Parts, Inc., manufactures auto accessories. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car. The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the factory should work 1035 hours each month to produce 2,070 sets of covers. The standard costs associated with this level of production are: Per Set Total of Covers $31,478 $15.40 $ 6,210 3.00 Direct materials Direct Labor Variable manufacturing overhead (based on direct labor-hours) 54.347 2.10 $20.50 During August, the factory worked only 500 direct labor hours and produced 1700 sets of covers. The following actual costs were recorded during the month: Direct materials (5,000 yarda) Direct labor Variable manufacturing overhead Total $ 25,500 $5,440 $ 4.000 Per Set of Cover $15.00 3.20 2.40 $20.60