Sunland Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product: Direct materials (6.00 kg at $2.85 per kilogram) $17.10 Direct labour (2.80 hours at $11.50 per hour) $32.20 During the month of April, the company manufactures 350 units and incurs the following actual costs: Direct materials purchased and used (2,200 kg) $6,710 Direct labour (950 hours) $10,545