Bowen Company manufactures one product, it does not maintain any beginning or ending inventories, and its uses a standard cost system. Its predetermined overhead rate includes $$1,000,000$ of fixed overhead in the numerator and $50,000$ direct labor$-$hours in the denominator. The company purchased $($with cash$)$ and used $58,000$ yards of raw materials at a cost of $$11\mathrm{.}80$ per yard. Its direct laborers worked $21,000$ hours and were paid a total of $$292,000.$ The company started and completed $10,100$ units of finished goods during the period. Bowen's standard cost card for its only product is as follows:

$\backslash$table$[[$Inputs$,\backslash$table$[[(1)],[$Standard Quantity$],[$or Hours$]],\backslash$table$[[(2)],[$Standard Price or$],[$Rate$]],\backslash$table$[[$Standard$],[$Cost$],[(1)(2)$