Direct materials $(15$ pounds @ $$4$ per pound$)$$ $60$Direct labor $(4$ hours @ $$15$ per hour$)60$ During May the company incurred the following actual costs to produce $8,900$ units. Direct materials $(136,100$ pounds @ $$3\mathrm{.}80$ per pound$)$$ $517,180$Direct labor $(39,500$ hours @ $$15\mathrm{.}10$ per hour$)596,450$