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$[[,\backslash$table$[[$Standard 'Quantity or$],[$Hours per Unit of$]],],[$Inputs$,$Output,Standard Price or Rate$],[$Direct materials,$8\mathrm{.}70$ liters,$$8\mathrm{.}30$ per liter$],[$Direct labor,$0\mathrm{.}50$ hours,$$27\mathrm{.}70$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}50$ hours,$$7\mathrm{.}20$ per hour$]]$

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

$\backslash$table$[[$Actual output,$10,900$ units$],[$Raw materials purchased,$96,300$ liters$],[$Actual cost of raw materials purchased,$$23,500$