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 $$1,000,000$ of fixed overhead in the numerator and $50,000$ direct labor$-$hours in the denominator. The company purchased $($with cash$)$ and used $34,000$ yards of raw materials at a cost of $$10\mathrm{.}10$ per yard. Its direct laborers worked $20,150$ hours and were paid a total of $$290,300.$ The company started and completed $8,400$ 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$]],(2),\backslash$table$[[$Standard$],[$cost$]]],[$Rate$,,(1),(2)$