Managerial accounting please help

Marvel Parts, Inc., manufactures auto accessories. One of the companys products is a set of seat covers that can be adjusted to fit nearly any small car. The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the factory should work 980 hours each month to produce 1,960 sets of covers, The standard costs associated with this level of production are: Per Set Total of Covers Direct materials 32,340 $16.50 Direct labor 6,860 3.50 Variable manufacturing overhead (based on direct labor-hours) 1,960 1.00 $21.00 During August, the factory worked only 1,000 direct labor-hours and produoed 2,100 sets of covers. The following actual costs were recorded during the month: Per Set Total of Covers 34,020 $16.20 Direct materials (6,000 yards) Direct labor 7,770 3.70 Variable manufacturing overhead 3,990 1.90 $21.80 At standard, each set of covers should require 2.50 yards of material. All of the materials purchased during the month were used in production