4. Marvel Parts, Inc., manufactures auto accessories. One of its products is a set of seat covers that can be adjusted to fit nearly any small car. The company uses a standard costing system. The factory' s planned monthly production is 12900 sets of covers, at which level the following standard costs should be incurred for prime manufacturing elements Dire ct materials Direct labor Total prime cost at standard Total Per Set of Co vers S4260 S22_40 g_oo S3140 The standard number of direct labor hours allowed for that production level is 2,850 hours. Each set of covers should require _6 yards of matertal_ (a) The standard rate per hour for direct labor is S17,IOO 2,850 standard hours (b) The standard direct labor hours allowed per unit of output is 9.00 per unit S6 per hour (c) The standard price per yard for material is S4_OO "2.40 per unit 5.6 yards