Problem $10-9($Static$)$ Comprehensive Variance Analysis $[$LO$10-1,$ LO$10-2,$ LO$10-3]$

Marvel Parts, Incorporated, manufactures auto accessories including a set of seat covers that can be adjusted to fit most cars. According to its standards, the factory should work $2,850$ hours each month to produce $1,900$ sets of seat covers. The standard costs associated with this level of production are: