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,$8\mathrm{.}10$ liters,$$7\mathrm{.}70$ per liter$],[$Variable manufacturing overhead,$0\mathrm{.}40$ hours,$$28\mathrm{.}70$ per hour$],[,0\mathrm{.}40$ hours,$$6\mathrm{.}60$ per hour$]]$

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

$\backslash$table$[[$Actual output,$10,300$ units$],[$Raw materials purchased,$84,700$ liters$],[$Actual cost of raw materials purchased,$$67,500$