Marvel Parts, Incorporated, manufactures auto accessories. One of the company's products is a set of seat covers that can be adjusted 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 $1,070$ hours each month to produce $2,140$ sets of covers. The standard costs associated with this level of production are:

$\backslash$table$[[,$Total,Per Set of$],[,$Covers,$],[$Direct materials,$$26,964,$$$12\mathrm{.}60$