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$,$Standard Quantity or Hours,$],[$per Unit of Output,Standard Price or Rate,$],[$Direct materials,$8\mathrm{.}8$ ounces,$$29\mathrm{.}90$ per ounce$],[$Direct labor,$0\mathrm{.}5$ hours,$$29\mathrm{.}70$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}5$ hours,$$5\mathrm{.}20$ per hour$]]$

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

$\backslash$table$[[$Actual output,$6,400$ units$],[$Raw materials purchased,$58,240$ ounces$],[$Actual cost of raw materials purchased,$326,720],[$Raw materials used in production,$56,350$ ounces$],[$Actual direct labor$-$hours,$3,000$ hours$],[$Actual direct labor cost,$$93,290$