Marvel Parts, Incorporated, manutactures auto accessories including a set of seat covers that can be adjusted to tit most cars. According to its standards, the factory should work $2,850$ hours each month to produce $1,900$ sets of seat covers. The standard costs associated with this level of production are:

$\backslash$table$[[,,$Per Set of$],[,$Total,Covers$],[$Direct materials,$$42,560,$$$22\mathrm{.}40$