thx :) , could you inclue the work for 1.b and 2.a and 2b. i used the formula and kept gettint incorrect answer.

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 1,040 hours each month to produce 2,080 sets of seat covers. The standard costs associated with this level of production are: Per Set of Total Covers Direct materials $ 40,560 Direct labor $ 7,280 $19.50 3.50 Variable manufacturing overhead (based) on direct labor-hours) $ 4,160 2.00 $ 25.00 During August, the factory worked 600 direct labor-hours and produced 1,800 sets of covers. The following actual costs were recorded during the month: Total Direct materials (5,000 yards) Direct labor $ 34,200 $ 6,660 Per Set of Covers $ 19.00 Variable manufacturing overhead $ 4,140 3.70 2.30 $ 25.00 At standard, each set of covers should require 2.5 yards of material. All of the materials purchased during the month were used in production.