The following summarized manufacturing data relate to Thomas Corporation's April operations, during which $2,000$ finished units of product were produced. Normal monthly capacity is $1,100$ direct labor hours.

$\backslash$table$[[,$Standard Units Costs,Total Actual Costs$],[$Direct material$],[$Standard $(2$lb$.$ @ $$12\mathrm{.}00/$lb$.),$$$24,],[$Actual $(4,200$ lb$.$ @ $$12,80/$lb$.),,$$$53,760$