Robinwood Fixtures manufactures two products, K$4$ and X$7.$ The company prepares its master budget on the basis of standard costs.

The following data are for September:

$\backslash$table$[[,$K$4,$X$7],[$Standards$],[$Direct materials,$0\mathrm{.}75$ pounds at $$8\mathrm{.}60$ per pound,$1$ pound at $$9\mathrm{.}20$ per pound$],[$Direct labor,$1\mathrm{.}25$ hours at $$26\mathrm{.}60$ per hour,$1\mathrm{.}50$ hours at $$30$ per hour$],[$Variable overhead $($per direct labor$-$hour$),$$$21\mathrm{.}80,$$$23\mathrm{.}60$