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$[[,$Standard Quantity or$,],[$Inputs$,$Hours per Unit of$,],[$Direct materials,Output,Standard Price or Rate$],[$Direct labor,$9\mathrm{.}30$ liters,$$8\mathrm{.}90$ per liter$],[$Variable manufacturing overhead,$0\mathrm{.}70$ hours,$$25\mathrm{.}70$ per hour$]]$

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

$\backslash$table$[[$Actual output,$11,500$ units$],[$Raw materials purchased,$107,900$ liters$],[$Actual cost of raw materials purchased,$$979,500$