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 $630$ hours each month to produce $2,100$ sets of seat covers. The standard cos associated with this level of production are:

$\backslash$table$[[,$Total,$\backslash$table$[[$Per Set of$],[$Covers$]]],[$Direct materials,$$38,640,$$$18\mathrm{.}40$