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【简答题】
某公司生产汽车音响，采用标准成本法核算，标准成本依据最大业务量制定。分配基础为标准人工工时。该公司的成本标准如下： 标准产量        500台 配件购入成本    580元 人工工时        4小时/台 工资率          8元/小时 变动制造费用率  10元/小时 固定制造费用率  15元/小时 单位总成本      712元/台 定价            980元/台 预计利润        134000元 该公司2003年10月的实际经营业绩如下： 销售量          520台 销售收入        504400元 购入配件        304750元(530台×575元/台) 人工工时        2000小时 人工成本        17600元 变动制造费用    23000元 固定制造费用    30000元 总成本          375350元 实际利润        129050元 要求：分析该公司的成本差异。
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