Problem $16-75($Algo$)$ Comprehensive Variance Problem $($LO $16-5,6)$

Robinwood Fixtures manufactures two products, $K4$ and $x7.$ The company prepares its master budget on the basis of standard costs. The following data are for September:

$\backslash$table$[[$Standards$],[],[$Direct labor,$0\mathrm{.}75$ pounds at $$8\mathrm{.}00$ per pound,$1$ pound at $$8\mathrm{.}60$ per pound$],[$Variable overhead $($per direct labor$-$hour$),\backslash$table$[[1\mathrm{.}25$ hours at $$26\mathrm{.}00$ per hour$],[$$$21\mathrm{.}20$