Dawson Toys, Limited, produces a toy called the Maze. The company has recently created a standard cost system to help control costs and has established the following standards for the Maze toy:

Direct materials: $7$ microns per toy at $$0\mathrm{.}32$ per micron

Direct labor: $1\mathrm{.}3$ hours per toy at $$6\mathrm{.}80$ per hour

During July, the company produced $5,100$ Maze toys. The toy's production data for the month are as follows:

Direct materials: $73,000$ microns were purchased at a cost of $$0\mathrm{.}29$ per micron. $28,375$ of these microns were still in inventory at the end of the month.

Direct labor: $6,930$ direct labor$-$hours were worked at a cost of $$50,589.$