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) 9 square foot $ 1.30 per square foot $ 11.70 Direct labor 0.3 hour $ 13.50 per hour 4.05 Variable manufacturing overhead (based on direct labor hours) 0.3 hour $ 1.30 per hour 0.39 Fixed manufacturing overhead ($619,080 938,000 units) 0.66 Parker Plastic had the follow