Barley Hopp, Incorporated, manufactures custom$-$ordered commemorative beer steins. Its standard cost information follows:

Standard Quantity Standard Price $($Rate$)$ Standard Unit Cost

Direct materials $($clay$)1\mathrm{.}80$ pounds $ $1\mathrm{.}90$ per pound $ $3\mathrm{.}42$

Direct labor $1\mathrm{.}80$ hours $ $11\mathrm{.}00$ per hour $19\mathrm{.}80$

Variable manufacturing overhead $($based on direct labor hours$)1\mathrm{.}80$ hours $ $1\mathrm{.}10$ per hour $1\mathrm{.}98$

Fixed manufacturing overhead $($$$396,000\mathrm{.}00-$: $180,000\mathrm{.}00$ units$)2\mathrm{.}20$

Barley Hopp had the following actual results last year:

Number of units produced and sold $185,000$

Number of pounds of clay purchased and used $338,200$

Cost of clay $ $676,400$

Number of labor hours worked $230,000$

Direct labor cost $ $3,680,000$

Variable overhead cost $ $360,000$

Fixed overhead cost $ $380,000$