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$]],$Standard Price or Rate$],[$Direct materials.,$7\mathrm{.}60$ liters,$$7\mathrm{.}20$ per liter$],[$Direct labor,$0\mathrm{.}60$ hours,$$23\mathrm{.}70$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}60$ hours,$$6\mathrm{.}10$ per hour$]]$

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

$\backslash$table$[[$Actual output,$9,800$ units$],[$Raw materials purchased,$75,200$ liters$],[$Actual cost of raw materials purchased,$$564,500$