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

Direct materials $(9$ pounds at $$3\mathrm{.}90$ per pound$)$ $$35\mathrm{.}10$

Direct labor $(3$ hours at $$11\mathrm{.}00$ per hour$)$

$$33\mathrm{.}00$

During the month of April, the company manufactures $230$ units and incurs the following actual costs.

$\backslash$table$[[$Direct materials purchased and used $(1,900$ pounds$),$$$7,600$