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

$\backslash$table$[[,,,$Standard$],[$Unit$,,,],[$Cost$,,,]]$

Barley Hopp had the following actual results last year:

$\backslash$table$[[$Number of units produced and sold,$130,000],[$Number of pounds of clay purchased and used,$228,200],[$Cost of clay,$365,120],[$Number of labor hours worked,$175,000],[$Direct labor cost,$$2,975,000$