Marvel Parts, Inc., manufactur nearly any small car. The company has a cost set for the seat covers, the standard cost system in use for all of its products. According to the standards that have been associated with this level of production are: es auto accessories. One of the company's products is a set of seat covers that can be adjusted to fit the seat covers, the factory should work 2.850 hours each month to produce 1,900 sets of covers. The standard et Direct materials Direct labor Variable manufacturing overhead (based on Total of Cove s 42,560 $22.40 s 51,300 27.00 direct labor-hours) s 6,840 3.60 $53.0 During August, the factory worked only 2.800 direct labor-hours and produced 2.000 sets of covers. The following actual recorded during the month: Per Set Total of Covers Direct materials (12,000 yards) Direct labor $ 45,600 $220 s49,000 24.50 7,0003.5e sse. Varlable manufacturing overhesd