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 $1,055$ hours each month to produce $2,110$ sets of seat covers. The standard costs associated with this level of production are:

$\backslash$table$[[,$Total,$\backslash$table$[[$Per Set of$],[$Covers$]]],[\backslash$table$[[$Direct materials$],[$Direct labor$]],$$$51,273,$$$24\mathrm{.}30$