Marvel Parts, Incorporated, manufactures auto accessorles. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car. The company uses a standard cost system for all of its products. According to the standards that have been set for the seat covers, the factory should work $630$ hours each month to produce $2,100$ sets of covers. The standard costs associated with this level of production are:

During August, the factory worked only $500$ direct labor$-$hours and produced $2,000$ sets of covers. The following actual costs were recorded during the month:

$\backslash$table$[[,,$Per Set of$],[$Direct materlais $(5,000$ yards$),$Total,Cover's$],[$Direct labor,$$36,000,$$$18\mathrm{.}00$