Miguez Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 2.8 liters $ 7.50 per liter $ 21.00 Direct labor 0.5 hours $ 27.00 per hour $ 13.50 Variable overhead 0.5 hours $ 2.50 per hour $ 1.25 The company budgeted for production of 3,100 units in September, but actual production was 3,000 units. The company used 5,940 liters of direct material and 1,730 direct labor-hours to produce this output. The company purchased 6,300 liters of the direct material at $7.70 per liter. The actual direct labor rate was $29.10 per hour and the actual variable overhead rate was $2.40 per hour. The company applies variable overhead on the basis of direct labor-hours. The