barry llc. which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (6 pounds at $3.60 per pound) $21.60 Direct labor (4 hours at $13.00 per hour) $52.00 During the month of April, the company manufactures 200 units and incurs the following actual costs. Direct materials purchased and used (1,230 pounds) $4,674 Direct labor (830 hours) $10,541