Orion Corporation has established the following standards for the prime costs of one unit of its chief product, dartboards.

Standard Quantity Standard Price or Rate Standard Cost

Direct material $10\mathrm{.}00$ pounds $ $1\mathrm{.}50$ per pound $ $15\mathrm{.}00$

Direct labor $0\mathrm{.}70$ hour $ $10\mathrm{.}00$ per hour $7\mathrm{.}00$

Total $ $22\mathrm{.}00$

During June, Orion purchased $335,000$ pounds of direct material at a total cost of $$552,750.$ The total wages for June were $$260,224,75$ percent of which were for direct labor. Orion manufactured $32,000$ dartboards during June, using $297,600$ pounds of the direct material purchased in June and $24,320$ direct$-$labor hours.