Widdig Incorporated has a standard cost system in which the standard direct labor for a particular product is $0\mathrm{.}5$ hours at the standard rate of $$21\mathrm{.}0$ per hour. The company has reported the following actual results for the product for October:

$\backslash$table$[[$Actual output labor$-$hours,$2,700$ units$],[$Actual direct lars,$1,140$ hours$],[$Actual direct labor cost,$$32,995$