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 $995$ hours each month to produce $1,990$ sets of seat covers. The standard costs associated with this level of production are:

$\backslash$table$[[,$Total,Per Set of$],[$Covers$,,],[$Direct materials,$$47,362,$$$23\mathrm{.}80$