Salisbury Bottle Company manufactures plastic two$-$liter bottles for the beverage industry. The cost standards per $100$ two$-$liter bottles are as follows:

Cost Category Standard Cost

per $100$ Two$-$Liter

Bottles

Direct labor $$1\mathrm{.}20$

Direct materials $6\mathrm{.}50$

Factory overhead $1\mathrm{.}80$

Total $$9\mathrm{.}50$

At the beginning of March, Salisbury$$s management planned to produce $500,000$ bottles. The actual number of bottles produced for March was $525,000$ bottles. The actual costs for March of the current year were as follows:

Cost Category Actual Cost for the

Month Ended March $31$

Direct labor $$6,550$

Direct materials $33,800$

Factory overhead $9,100$

Total $$49,450$