Trico Company set the following standard unit costs for its single product.

Direct materials (28 lbs. $4.00 per lb.) Direct labor (7 hrs. @ $8.20 per hr.) Factory overhead-variable (7 hrs. @ $4.90 per hr.) Factory overhead-fixed (7 hrs. $8.00 per hr.) 112.00 57.40 34.30 56.00 Total standard cost $ 259.70 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 59,000 units per quarter. The following flexible budget information is available Operating Levels 80% 47,200 330,400 90% Production in units Standard direct labor hours Budgeted overhead 70% 41,300 289,100 53,100 371,700 Fixed factory overhead Variable factory overhead $ 2,643,200 $2,643,200 $2,643,200 $1,416,590 $1,618,960 $ 1,821,330 During the current quarter, the company operated at 70% of capacity and produced 41,300 units of product; actual direct labor totaled 287,300 hours. Units produced were assigned the following standard costs Direct materials (1,156,400 lbs. $4.00 per lb.) Direct labor (289,100 hrs. @ $8.20 per hr.) Factory overhead (289,100 hrs. $12.90 per hr.) $4,625,600 2,370,620 3,729,390 Total standard cost 10,725,610 Actual costs incurred during the current quarter follow: Direct materials (1,097,400 lbs. $4.29 per lb.) Direct labor (287,300 hrs. @ $7.90 per hr.) Fixed factory overhead costs Variable factory overhead co 4,707,846 2,269,670 2,579,200 1,364,675 sts Total actual costs $ 10,921,391