The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries. In addition, the variances for one month's production are given. Assume that all inventory accounts have zero balances at the beginning of the month.

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Cost Per$],[$Unit$]],\backslash$table$[[$Standard$],[$Monthly$],[$Costs$]]],[$Materials$,$$$7\mathrm{.}00,$$$25,200$