Marvel Parts, Incorporated, manufactures auto accessories including a set of seat covers that can be adjusted to fit most cars. According to its standards, the factory should work $1,030$ hours each month to produce $2,060$ sets of seat covers. The standard costs associated with this level of production are:

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During August, the factory worked $640$ direct labor$-$hours and produced $1,600$ sets of covers. The following actual costs were recorded during the month:

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