Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below:

	Standard Quantity or Hours		Standard Price or Rate		Standard Cost
Direct materials	7.90	pounds	$ 2.10	per pound	$ 16.59
Direct labor	0.50	hours	$ 5.00	per hour	$ 2.50

During the most recent month, the following activity was recorded:

Fourteen thousand eight hundred and fifity pounds of material were purchased at a cost of $2.00 per pound.

All of the material purchased was used to produce 1,500 units of Zoom.

600 hours of direct labor time were recorded at a total labor cost of $4,200