The collar maker had to work nine hours a day instead of eight due to an increased demand for

collars.

$$ Because of the increased demand, the hourly rate you paid your employee for making the

collars increased to $$16\mathrm{.}50.$

$$ An increase in the cost of raw material led the direct material cost per collar to increase to $$10.$

$$ However, you also made and sold $60$ more collars than you expected to sell in the month.