Waterway Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product.

Direct materials $(6$ pounds $at$ $$1\mathrm{.}60$ per pound$)$ $$9\mathrm{.}60$

Direct labor $(6$ hours $at$ $$10\mathrm{.}00$ per hour$)$ $$60\mathrm{.}00$

During the month of April, the company manufactures $310$ units and incurs the following actual costs.

$\backslash$table$[[$Direct materials purchased and used pounds$),$$$4,080$