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,$],[$Inputs$,$Unit of Output,Standard Price or Rate$],[$Direct materials,$8\mathrm{.}0$ ounces,$$6\mathrm{.}10$ per ounce$],[$Direct labor,$0\mathrm{.}60$ hours,$$19\mathrm{.}80$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}60$ hours,$$4\mathrm{.}40$ per hour$]]$

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

$\backslash$table$[[$Actual output,$5,600$ units$],[$Raw materials purchased,$48,200$ ounces$],[$Actual cost of raw materials purchased,$$279,560$