Rachmaninov Company manufactures Florimene, used in the plastics industry. The company uses a standard cost system. The following data is available for the month of August. RACHMANINOV COMPANY STANDARDS FOR PRODUCT FLORIMENE 3 kilograms at $1.00 per kilogram Direct materials 5 hours at $4.00 per hour Direct labor S Variable manufacturing overhead 3.20 per direct labor hour Fixed manufacturing overhead per month 22,356 Normal capacity 5,750 direct labor hours