Save & E European Styles, Inc., manufactures women's blouses of one quality, which are produced in lots to fill each special order. Its customers are department stores in various cities. European Styles sews the particular stores' labels on the blouses. During November, the company worked on three orders, for which the month's job-cost records disclose the following data. Lot Number 22 Boxes in Lot Material Used (yards) Hours Worked 1,200 26,500 5,970 23 1,900 41,320 9,550 24 1,400 30,845 6,310 The following additional information is available: 1. The firm purchased 90,000 yards of material during November at a cost of $102,100. 2. Direct labor during November amounted to $240,130. According to payroll records, production employees were paid $11.00 per hour. 3. There was no work in process on November 1. During November, lots 22 and 23 were completed. All material was Issued for lot 24, which was 90 percent completed as to direct labor 4. The standard costs for a box of six blouses are as follows: Direct material Direct labor 22 yards at 5 hours at 5 hours at $ 1.10 per yard $10.70 per hr. $10.00 per hr. $ 24.20 53.50 Standard cost per box Production overhead 50.00 $127.70