Altanta Industries manufactures gadgets. In the month of March, the company incurred the following:

$\backslash$table$[[,$Actual$],[$Gadgets produced,$10,000],[\backslash$table$[[$Direct Materials$],[$purchased$]],\backslash$table$[[20,000],[$pounds$]]],[$Direct Materials used,$\backslash$table$[[19,000],[$pounds$]]],[$Cost of Direct,$$40,000$