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.

$\backslash$table$[[$Inputs$,\backslash$table$[[$Standard Quantity or$],[$Hours per Unit of$]],],[$Direct materials,Output,Standard Price or Rate$],[$Direct labor,$7\mathrm{.}70$ liters,$$7\mathrm{.}30$ per liter$],[$Variable manufacturing overhead,$0\mathrm{.}50$ hours,$$24\mathrm{.}70$ per hour$]]$

The company has reported the following actual results for the product for September:

$\backslash$table$[[$Actual output,$9,900$ units$],[$Raw materials purchased,$76,500$ liters$],[$Actual cost of raw materials purchased,$$585,500$