Problem 10-9 Comprehensive Variance Analysis [LO10-1, LO10-2, LO10-3] auto accessories. One of the company's products is a set of seat covers that can be adjusted to fit Marvel Parts, Inc., manufactures nearly any small car. The company has a standard cost system set for the seat covers, the factory should work 990 hours each month to produce 1,980 sets of covers. The standard costs with this level of production are: in use for all of its products. According to the standards that have associate Per Set Total of Covers 39,798 $20.10 Direct materials Direct labor Variable manufacturing overhead (based on S 5,940 3.00 direct labor-hours) S 3,168 $24.70 uring August, the factory worked only 1,000 direct labor-hours and produced 2.200 sets of covers. The following actual costs were recorded during the month Per Set Total of Covers Direct materials (7,480 yards Direct labor Variable manufacturing overhead 40,700 $18.50 $ 8,140 3.70 1.80 5 3,960 524.80