Inputs

Standard Quantity or Hours

Standard Price

Direct materials per Unit of Output

Direct labor

$6\mathrm{.}9$ ounces

$$7\mathrm{.}40pe$

$0\mathrm{.}5$ hours

$$27\mathrm{.}70pe$

Variable manufacturing overhead

$0\mathrm{.}5$ hours

$$5\mathrm{.}70pe$

The company has reported the following actual results for the product for April:

$\backslash$table$[[$Actual output,$8,700$ units$],[$Raw materials purchased,$62,180$ ounces$],[$Actual cost$]$of raw materials purchased,$$448,670$