Irvin gathered the following additional information about the month's performance.

Direct materials purchased: $54,800$ pounds at a total of $$549,380$

Direct materlals used: $51,200$ pounds

Direct labor hours worked: $27,280$ at a total cost of $$315,162$

Machine hours used: $52\mathrm{.}000$

Irvin also found the standard cost card for a case of product.

$\backslash$table$[[,$Standard Price,Standard Quantity,$\backslash$table$[[$Standard$],[$Cost$]]],[$Direct materials,$$11\mathrm{.}85$ per pound,$5\mathrm{.}00$ pounds,$$59\mathrm{.}25$