3 Check my work Problem 10-9 Comprehensive Variance Analysis [L010-1, LO10-2, L010-3) Marvel Parts, Inc., manufactures auto accessories. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the fectory should work 1,230 hours each month to produce 2.050 sets of covers. The standard costs assoc ated with this evel of production are points Print Per Set Total of Covers Direct materials Direct labor Variable manufacturing overhead $27675 $13.50 8,610 420 2.40 $2010 (based on direct lab r-hours) % 4.920 During August, the factory worked only 750 direct laborhours and produced 1,500 sets of covers. The following actual costs were recorded during the month Per Set Total of Covers Direct materia's (3.900 yards) Direct labor 19500 $1300 6,600 440