Problem $10-9($Algo$)$ Comprehensive Variance Analysis $[$LO$10-1,$ LO$10-2,$ LO$10-3]$

Marvel Parts, Incorporated, manufactures auto accessorles. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car. The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the factory should work $1,065$ hours each month to produce $2,130$ sets of covers. The standard costs assoclated with this level of production are:

$\backslash$table$[[,$Total,Per set of$],[$Direct materials,$$35,358,$Covers$],[$Direct labor,$$8,520,4\mathrm{.}60],[$Variable manufacturing overhead $($based on$,,],[$direct labor$-$hours$),$$$3,195,1\mathrm{.}50],[,,$$$22\mathrm{.}10$