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$],[$Direct materials $($plastic$),12$ square foot,$$0\mathrm{.}72$ per squa$],[$Direct labor,$0\mathrm{.}25$ hour,$$12\mathrm{.}20$ per hour$],[$Variable manufacturing overhead $($based on direct labor hours$),0\mathrm{.}25$ hour,$$1\mathrm{.}20$ per hour$],[$Fixed manufacturing overhead units$),,]]$

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

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