Spielberg Corp has collected the following data for one of its products:

Direct materials standard $(4\mathrm{.}5$ kilograms per unit @ $$0\mathrm{.}60/$kg$.)$

$$2\mathrm{.}70$ per finished good

Direct materials flexible budget variance$-$unfavorable

$$12,400$

Actual direct materials purchased and used

$100,000$ kilograms

Actual finished goods produced

$32,000$ units

What is the total actual cost of the direct materials used at Spielberg Corp?