Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows:

$\backslash$table$[[,$Standard Quantity,Standard Price $($Rate$)],[$Direct materials $($plastic$),9$ square foot,$$1\mathrm{.}08$ per square foot$],[$Direct labor,$0\mathrm{.}3$ hour,$$11\mathrm{.}30$ per hour$],[$Variable manufacturing overhead $($based on direct labor hours$),0\mathrm{.}3$ hour,$$2\mathrm{.}80$ per hour$]]$

Parker Plastic had the following actual results for the past year:

$\backslash$table$[[$Number of units produced and sold,$1,100,000$