Camila Company has set the following standard cost per unit for direct materials and direct labor. Direct materials (16 pounds @ $4 per pound) $ 64 Direct labor (2 hours @ $15 per hour) 30 During June the company incurred the following actual costs to produce 8,400 units. Direct materials (136,600 pounds @ $3.75 per pound) $ 512,250 Direct labor (21,700 hours @ $15.10 per hour) 327,670 AR = Actual Rate SR = Standard Rate AQ = Actual Quantity SQ = Standard Quantity AP