Proctor Cleaning Products manufactures a product using a process that allows for substitution between two materials, $x-1$ and $Y-7.$ The company has the following direct materials data for its product:

Standard costs for one unit $of$ output

$x-1,68$ units $of$ input $at$ $$1\mathrm{.}00$

$Y-7,12$ units $of$ input $at$ $$4\mathrm{.}60$

The following results were reported for January:

$\backslash$table$[[$Units of output produced,$18,500$ units$],[$Materials purchased,$1,210,000$ units at $$1\mathrm{.}02$