Kropf Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours Standard Quantity or Hours per Standard Price or Inputs Direct materials Direct labor Variable manufacturing overhead Unit of Output 8.80 liters 0.40 hours 0.40 hours Rate $8.40 per liter $28.70 per hour $7.30 per hour The company has reported the following actual results for the product for September Actual output Raw materials purchased Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct laborcost Actual variable overhead cost 11,000 units 98,400 liters $854,50e 96,830 1iters 4,000 hours $120, 302 25,414