Kropf Incorporated 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 Output$]],\backslash$table$[[$Standard Price or$],[$Rate$]]],[$Direct materials,,$7\mathrm{.}80$ liters,$$7\mathrm{.}40$ per liter$],[$Direct labor,,$0\mathrm{.}40$ hours,$$25\mathrm{.}70$ per hour$],[$Variable manufacturing,overhead,$0\mathrm{.}40$ hours,$$6\mathrm{.}30$ per hour$]]$

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

$\backslash$table$[[$Actual output,$10,000$ units$],[$Raw materials purchased,$78,500$ liters$],[$Actual cost of raw materials,$$586,500$