Hutto Corp. has set the following standard direct materials and direct labor costs per unit for the product it manufactures. Direct materials (15 lbs. @ $4 per lb.) Direct labor (4 hrs. @ $15 per hr.) $60 60 During May the company incurred the following actual costs to produce 8,100 units. Direct materials (123,600 lbs. @ $3.80 per lb.) Direct labor (36,400 hrs. @ $15.10 per hr.). $469,680 549,640