Plano Products manufactures a wide variety of chemical compounds and liquids for industrial uses. The standard mix for producing a single batch of 100 liters of its biggest selling product is as follows. Input Chemical Quantity (in liters) Cost Chem-A 31 Chem-B Chem-C 71 23 125 (per liter) $31 23 6 Total Cost $ 961 1,633 138 $2,732 There is a standard 20 percent loss in liquid volume during processing due to evaporation. The finished liquid is put into 21-liter containers for sale. Thus, the standard material cost for a 21-liter container is $573.72 [= ($2,732 100 liters) 21 liters per container]. The actual quantities of direct materials and the cost of the materials placed in production during September were as follows (materials are purchased and used at the same time). Input Chemical Quantity (in liters) Chem-A 24,760 Chem-B Chem-C 44,900 31,540 101,200 Total Cost $ 644,248 1,092,320 1,228,220 $2,964,788 A total of 9,100 containers (191,100 liters) were produced during September.