The following information summarizes the standard cost for producing one item. 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$,$$$8\mathrm{.}00,$$$17,000$