$4$

Direct materials $(16$ pounds a $$5$ per pound$)$

Direct labor $(3$ hours a $$15$ per hour$)$

$$80$

During May the company incurred the following actual costs to produce $8,300$ units.

$01$:$58$:$51$

$\backslash$table$[[$Direct materials pounds a $$4\mathrm{.}80$ per pound$),$$$655,680$