Lucia Company has set the following standard cost per unit for direct materials and direct labor.

Direct materials $(15$ pounds @ $$5$ per pound$)$ $$75$

Direct labor $(4$ hours @ $$15$ per hour$)$

$60$

During May the company incurred the following actual costs to produce $8,600$ units.

$\backslash$table$[[$Direct materials $(132,000$ pounds @ $$4\mathrm{.}80$ per pound$),$$$633,600$