Camila Company has set the following standard cost per unit for direct materials and direct labor.

Direct materials $(15$ pounds @ $$4$ per pound$)$ $ $60$

Direct labor $(2$ hours @ $$15$ per hour$)30$

During June the company incurred the following actual costs to produce $8,300$ units.

Direct materials $(126,900$ pounds @ $$3\mathrm{.}70$ per pound$)$ $ $469,530$

Direct labor $(20,300$ hours @ $$15\mathrm{.}15$ per hour$)307,545$