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$[[\backslash$table$[[$Standard Quantity or$],[$Hours per Unit of$]]],[$Inputs$,$Output,Standard Price or Rate,$],[$Direct materials,$7\mathrm{.}7$ ounces,$$7\mathrm{.}80$ per ounce,$],[$Direct labor,$0\mathrm{.}4$ hours,$$38\mathrm{.}70$ per hour,$],[$Variable manufacturing overhead,$0\mathrm{.}4$ hours,$$6\mathrm{.}10$ per hour,$]]$

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

$\backslash$table$[[$Actual output,$7,750$ units$],[$Raw materials purchased,$62,540$ ounces$],[$Actual cost of raw materials purchased,$372,350],[$Raw materials used in production,$59,695$ ounces$],[$Actual direct labor$-$hours,$2,610$ hours$],[$Actual direct labor cost,$$105,800$