Arnoldo $GmbH$ makes a product with the following standard costs:

$\backslash$table$[[$Inputs:$,$Unit of Input,Units per item,Price or rate$],[$Direct Materials:,square inches,$136,$$$\frac{60}{?}$ square inch$],[$Direct Labor:,direct labor hours,$34,$$$\frac{26}{?}$ direct labor hour$],[$Variable Overhead:,direct labor hours,,$$\frac{29}{?}$ direct labor hour$]]$

The company reported the following results concerning this product in April.

$\backslash$table$[[$Actual output:,$131$ items$],[$Raw Materials used:,$19,899$ square inches$],[$Raw Material purchased:,$21,932$ square inches$],[$Actual direct labor hours:,$4,716$ hours$],[$Actual cost of raw materials purchased:,$$1,140,464$