Marvel Parts, Incorporated, manufactures auto accessories. One of the company's products is a set of seat covers that can be adjuste to fit nearly any small car. The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the factory should work $990$ hours each month to produce $1,980$ sets of covers. The standard costs associated with this level of production are:

$\backslash$table$[[,\backslash$table$[[$Total$],[$Covers$]],],[\backslash$table$[[$Direct materials$],[$Direct labor$]],$$$39,798,$$$20\mathrm{.}10$