Problem $9-24($Static$)$ Comprehensive Variance Analysis $[$LO$9-4,$ LO$9-5,$ LO$9-6]$

Marvel Parts, Incorporated, manufactures auto accessories. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car. The company uses a standard cost system for all of its products. According to the standards that have been set for the seat covers, the factory should work $2,850$ hours each month to produce $1,900$ sets of covers. The standard costs associated with this level of production are:

$\backslash$table$[[,,$Per Set of$],[$Direct materials,$$42,560,$$$22\mathrm{.}40$