XYZ Company produces several products in its factory, including a judo uniform. The company uses a standard cost system to assist in the control of costs. According to the standards that have been set for the uniforms, the factory should work 780 direct labor-hours each month and produce 7,800 uniforms. The standard costs associated with this level of production are as follows:

Total Per Uniform Direct Materials (26,070 yards) S 182, 490.00 V 23.10 Direct Labor S 28,440.00 3.60 Variable Manufacturing Overhead S 15, 800.00 2.00Total Per Uniform Direct Materials $ 192, 192.00 $ 24.64 Direct Labor S 26,520.00 V 3.40 Variable Manufacturing Overhead S 2,340.00 $ 0.30 Total 28.34