Stormy Corporation has collected the following data for one of its products:

$\backslash$table$[[\backslash$table$[[$Direct materials standard $(3$ pounds per unit @$],[$$$\frac{0\mathrm{.}47}{?}$ Ib$.)]],\backslash$table$[[$$$1\mathrm{.}41$ per finished$],[$good$]]],[$Actual direct materials purchased,$39,000$ pounds$],[$Actual Direct Materials Used $($AQU$),30,000$ pounds$],[$Actual Price $($AP$)$ paid per pound,$$0\mathrm{.}60$