Levine Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (9 pounds at $1.90 per pound) Direct labor (4 hours at $10.00 per hour) $17.10 $40.00 During the month of April, the company manufactures 160 units and incurs the following actual costs. Direct materials purchased and used (2,100 pounds) $4,410 Direct labor (680 hours) $6,664