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

Standard Quantity Standard Price $($Rate$)$ Standard Unit Cost

Direct materials $($plastic$)11$ square foot $ $0\mathrm{.}73$ per square foot $ $8\mathrm{.}03$

Direct labor $0\mathrm{.}25$ hour $ $10\mathrm{.}40$ per hour $2\mathrm{.}60$

Variable manufacturing overhead $($based on direct labor hours$)0\mathrm{.}25$ hour $ $2\mathrm{.}00$ per hour $0\mathrm{.}50$

Fixed manufacturing overhead $($$$326,880-$: $908,000$ units$)0\mathrm{.}36$

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

Number of units produced and sold $1,020,000$

Number of square feet of plastic used $11,300,000$

Cost of plastic purchased and used $ $7,910,000$

Number of labor hours worked $306,000$

Direct labor cost $ $3,335,400$

Variable overhead cost $ $630,000$

Fixed overhead cost $ $363,000$

Required: