Actual direct materials used $16,000$ pounds at $$4\mathrm{.}05$ per pound

Actual direct labor used $16,635$ hours at $$19$ per hour

Actual units produced $30,000$

Standard quantity and price per unit for direct materials $0\mathrm{.}5$ pound at $$4\mathrm{.}00$ per pound

Standard quantity and rate per unit for direct labor $0\mathrm{.}5$ hour at $$20$ per hour