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

Direct materials $(6$ pounds at $$2$ per pound$)$ $$12$

Direct labor $(2$ hours at $$12$ per hour$)$ $$24$

During the month of April, the company manufactures $490$ units and incurs the following actual costs.

$\backslash$table$[[$Direct materials purchased and used $(3,180$ pounds$),$$$6,996$