Griffen Company makes pipe using metal. The company uses a standard costing system. Variable overhead is allocated on the basis of direct material usage $($pounds$).$ Overhead is allocated to units based on expected production of $13,100$ units. Griffen maintains a materials inventory, so the amount of material used is not necessarily the same as the amount of material purchased in any one month.

The standard cost sheet for a unit of pipe follows.

$\backslash$table$[[\backslash$table$[[$Direct material$],[$Direct labor$],[$Variable overhead$],[$Fixed overhead$]],\backslash$table$[[6$ pounds$],[2$ hours$],[6$ pounds$]],,\backslash$table$[[$$$30\mathrm{.}00$