Alvarado Company produces a product that requires $2\mathrm{.}5$ standard pounds per unit at a standard price of $$3\mathrm{.}75$ per pound. Assume Alvarado sold $19,000$ units at $$164$ per unit. The company used $36,000$ pounds to produce $19,000$ units, which were purchased at $$4\mathrm{.}00$ per pound. Each unit requires $3$ standard direct labor hours per unit at a standard hourly rate of $$19\mathrm{.}25$ per hour. For the $19,000$ units produced, $63,400$ hours were needed and employees were paid an hourly rate of $$19\mathrm{.}10$ per hour. The company uses a standard variable overhead cost per unit of $$0\mathrm{.}80$ per direct labor hour. Actual variable factory overhead was $$31,900.$ The company uses a standard fixed overhead cost per unit of $$1\mathrm{.}05$ per direct labor hour at $47,000$ hours, which is $100\%$ of normal capacity.