Fortes Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor$-$hours.

$\backslash$table$[[,\backslash$table$[[$Standard Quantity or$],[$Hours$],[$per Unit of$]],],[$Inputs$,$Output,Standard Price or Rate$],[$Direct materials,$7\mathrm{.}5$ ounces,$$7\mathrm{.}60$ per ounce$],[$Direct labor,$0\mathrm{.}5$ hours,$$29\mathrm{.}70$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}5$ hours,$$5\mathrm{.}90$ per hour$]]$

The company has reported the following actual results for the product for April:

$\backslash$table$[[$Actual output,$7,900$ units$],[$Raw materials purchased,$62,090$ ounces$],[$Actual cost of raw materials purchased,$$364,150$