Hofbauer Incorporated has provided the following data concerning one of the products in its standard cost system.

$\backslash$table$[[$Inputs$,\backslash$table$[[$Standard Quantity or$],[$Hours per Unit of Output$]],$Standard Price or R$],[$Direct labor,$0\mathrm{.}30$ hours,$$21\mathrm{.}00$ per hour$],[$The company has reported the following actual results for the product for September:$],[$Actual output,,$5,600$ units$],[$Actual direct,labor rate,$$21\mathrm{.}40$ per hour$],[$Actual direct,labor cost,$$32,956$