Managerial accounting please help answer complete answer

Marvel Parts, Inc., manufactures auto accessories. One of the company's products a set of seat covers is that can be adjusted to fit nearly any small car. The company has standard cost system i use its products. According to the standards that have been set seat covers, the factory should work 990 hours each month to produce of covers The standard costs associated with this level of production Per Set Total of Covers Direct materials 45,738 $23.10 Direct labor 6,930 3.50 Variable manufacturing overhead (based on direct labor-hours) 3,168 1.60 $28.20 During August, the facto worked only 1,000 direct labor-hours and produced 2,500 sets of covers. The following actual costs were recorded during the month. Per Set Total of Covers Direct materials (10,000 yards) 56,000 $22.40 Direct labor 9.250 3.700 Variable manufacturing overhead 4,500 1.80 $27.90 At each set of covers should require 3.30 yards of material. Al of the materials purchased during the month were used in production