Topline Surf Boards manufactures a single product. The standard cost of one unit of this product is as follows:

Direct materials: 6 feet at $1.00 per foot	$	6.00
Direct labor: 1 hour at $4.50 per hour		4.50
Variable manufacturing overhead: 1 hour at $3.00 per hour		3.00
Total standard variable cost per unit	$	13.50

During October, 6,000 units were produced. Selected data relating to the month