Roblnwood Flxtures manufactures two products, $K4$ and $x7.$ 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 $$7\mathrm{.}40$ per pound,$1$ pound at $$8\mathrm{.}00$ per pound$],[$Direct labor,$1\mathrm{.}25$ hours at $$25\mathrm{.}40$ per hour,$1\mathrm{.}50$ hours at $$30$ per hour$],[$Variable overhead $($per direct labor$-$hour$),$$$20\mathrm{.}60,$$$22\mathrm{.}40$