P$11-2$B Huang Company uses a standard cost accounting system to account for the manufacture of exhaust fans. In July $2016,$ it accumulates the following data relative to $1,800$ units started and finished.

$\backslash$table$[[$Cost and Production Data,Actual,Standard$],[$Raw materials$],[$Units purchased,$21,000,],[$Units used,$21,000,22,000],[$Unit cost$,$$$3\mathrm{.}70,$$$3\mathrm{.}50$