$\backslash$table$[[,$Standard Quantity or$,],[,$Hours,Standard Price or Rate$],[$Direct materials,$8\mathrm{.}60$ kilos,$$6\mathrm{.}0$ per kilo$],[$Direct labor,$0\mathrm{.}4$ hours,$$11\mathrm{.}0$ per hour$],[$Variable overhead,$0\mathrm{.}4$ hours,$$5\mathrm{.}0$ per hour$]]$

The company reported the following results concerning this product in August.

$\backslash$table$[[$Actual output,$8,780$ units$],[$Raw materials used in production,$74,600$ kilos$],[$Purchases of raw materials,$77,850$ kilos$],[$Actual direct labor$-$hours,$3,415$ hours$],[$Actual cost of raw materials purchases,$$478,590$