At the beginning of April, Winslow Toy Company budgeted 14,000 toy action figures to be manufactured in April at standard direct materials and direct labor costs as follows: Line Item Description Amount Direct materials $14,000 Direct labor 7,840 Total $21,840 The standard materials price is $0.40 per pound. The standard direct labor rate is $14.00 per hour. At the end of April, the actual direct materials and direct labor costs were as follows: Line Item Description Amount Actual direct materials $12,900 Actual direct labor 7,200 Total $20,100 There were no direct materials price or direct labor rate variances for April. In addition, assume no changes in the direct materials inventory balances in April. Winslow Toy Company actually produced 12,500 units d