Outdoor Company manufactures camping tents from a lightweight synthetic fabric. Each tent has a standard materials cost of $21, consisting of 4yards of fabric at $5.25 per yard. The standards call for 2 hours of assembly at $10 per hour. The following data were recorded for October, the first month of operations:

Fabric purchased 9,000x$5.00 per yard

Fabric used in production of 1,700 tents 7,000 yards

Direct labor used 3,600 hours x $10.75 per hour