Fortes Incorporated 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$[[$Inputs$,\backslash$table$[[$Standard Quantity or$],[$Hours per Unit of$],[$Output$]],$Standard Price or Rate$],[$Direct materials,$8\mathrm{.}2$ ounces,$$6\mathrm{.}30$ per ounce$],[$Direct labor,$0\mathrm{.}6$ hours,$$21\mathrm{.}80$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}6$ hours,$$4\mathrm{.}60$ per hour$]]$

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

$\backslash$table$[[$Actual output,$5,800$ units$],[$Raw materials purchased,$48,400$ ounces$],[$Actual cost of raw materials purchased,$$289,600$