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Sunland Company uses a standard cost accounting system. In 2022 , the company produced 27,900 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was 49,700 direct labor hours. During the year, 130,300 pounds of raw materials were purchased at $0.93 per pound. All materials purchased were used during the year