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 $1,230$ hours each month to produce $2,050$ sets of seat covers. The standard costs associated with this level of production are:

$\backslash$table$[[,$Total,Per Set of$],[,$Covers,$],[$Direct materials,$$27,675,$$$13\mathrm{.}50$