Fortes Incorporated has provided the following data concerning one of the products in its standard cost syste Variable manufacturing overhead is applied to products on the basis of direct labor$-$hours.

$\backslash$table$[[$Inputs$,$Standard Quantity or Hours,$],[$Direct materials,per Unit of Output,Standard Price or Rate$],[$Direct labor,$8\mathrm{.}6$ ounces,$$6\mathrm{.}70$ per ounce$],[$Variable manufacturing overhead,$0\mathrm{.}5$ hours,$$19\mathrm{.}70$ per hour$]]$

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