Where did $$228,000$ come from? $($highlighted in red$).$ Thanks!

Corp uses a standard costing system and manufactures surfer lamps. Standard costs for its largest selling product, a mid-size table lamp, are: Item Variable overhead Fixed overhead Direct materials Direct Standard cost per unit Standard cost 0.6 fit@ $8.00/hour 0.9 $4.00/hour 2.0 $3.25/kg 0.7 $12.50/hour amount $4.80 3.60 6.50 8.75 $23.65 During the last fiscal year ended December 31, 2022, reported the following information in connection with the production of this table lamp: 1. 2. 3. 4. 5. 6. Actual VOH incurred: Actual FOH incurred: Production: Direct material purchases: $494,000 $344,000 kg at $3.05/kg Beginning inventory of direct material: 18,000 kg (carried at standard cost). 71 ,OOO hours, at a cost of $923,000 Total direct used: No ending inyentpry The company's factory can produce 120,000 table lamps a year but a denominator level was set at 90,000 units for the year ended December 31 , 2023. Cost driver is direct hours. 9) Direct materials price and efficiencyvariances Acutal DM Incurred (DM purchased x purchase price) + (210,000KG X $3.05) 640,500 42,000 F DM Price Variance Std DM amount allowed x std DM rate Actual DM amount purchased I used X std DM rate 210,000 x 3.25 682,500 100,000 x 2.0 x 3.25 741,000 91,000 U DM Efficienc 650,000 Variance