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$[[$Standard Quantity or$,,],[$Hours per Unit of$,,],[$Inputs$,$Output,Standard Price or Rate$],[$Direct materials,$8\mathrm{.}7$ ounces,$$6\mathrm{.}80$ per ounce$],[$Direct labor,$0\mathrm{.}6$ hours,$$28\mathrm{.}70$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}6$ hours,$$5\mathrm{.}10$ per hour$]]$

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

$\backslash$table$[[$Actual output,$6,300$ units$],[$Raw materials purchased,$55,140$ ounces$],[$Actual cost of raw materials purchased,$$316,540$