how do I figure out the material cost. On the x spread sheet this answer is incorrect for (f)....

how do I figure out the material cost. On the x spread sheet this answer is incorrectfor (f).

Actual cost to produce one travel bag in November.
	Labor rate variance=(Standard rate-Actual rate)*Actual hours
	Labor rate variance=($17-Actual rate)*Actual hours
	$1,464=(17-Actual rate)* 9,760
	Actual rate	$ 16.85
	Actual cost to produce one travel bag in November.
	Direct material	$ 3.03
	Direct labor	$ 34.26
	Prime cost= Direct material + Direct labor	$ 37.29