Indigo Manufacturing Company uses a standard cost accounting system to account for the manufacturing of exhaust fans. In July 2022, it accumulates the following data for 1,580 units started and finished: Cost and Production Data Actual Standard Raw materials Units purchased 21,000 Units used 21,000 21,900 Unit cost $3.55 $3.15 Direct labour Hours worked 3,520 3,800 Hourly rate $11.55 $12.05 Manufacturing overhead Incurred $101,300 Applied $129,200