In use for all of its to the set for the seat covers, the factory s work 1,070 hours each month to produce 2,140 sets of covers. The standard costs s 26,964 $12.60 s 11,7705.50 le manufacturing During August, the factory worked only 1,000 direct labor-hours and produced 2,400 sets of covers. The following actual costs were $ 29,288 12.20 13,680 5.70 s 5,760- 2.40 $20.30 ve va