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

$\backslash$table$[[,$Standard Quantity or$,],[$Inputs$,$Hours per Unit of Output,Standard Price or Rate$],[$Direct materials,$8\mathrm{.}9$ ounces,$$7\mathrm{.}00$ per ounce$],[$Direct labor,$0\mathrm{.}6$ hours,$$\mathrm{.}50$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}6$ hours,$$5\mathrm{.}30$ per hour$]]$

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

$\backslash$table$[[$Actual output,$6,500$ units$],[$Raw materials purchased,$58,470$ ounces$],[$Actual cost of raw materials purchased,$$23,250$