Blossom Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product:

Direct materials $(6\mathrm{.}00kgat$ $$1\mathrm{.}90$ per kilogram$)$ $$11\mathrm{.}40$

Direct labour $(2\mathrm{.}55$ hours $at$ $$12\mathrm{.}80$ per hour$)$ $$32\mathrm{.}64$

During the month of April, the company manufactures $300$ units and incurs the following actual costs:

$\backslash$table$[[$Direct materials purchased and used $(1,900kg),$$$3,895$