QUESTION $2$

Fortes Incorporated has provided the following data concerning one $of$ the products $in$ its standard cost

system. Variable manufacturing overhead $is$ applied $to$ products $on$ the basis $of$ direct labor$-$hours.

The company has reported the following actual results for the product for April:

Actual output

Raw materials purchased

Actual cost $of$ raw materials purchased

Raw materials used $in$ production

Actual direct labor$-$hours

Actual direct labor cost

Actual variable overhead cost

$6,500$ units

$58,470$ ounces

$$323,250$

$57,860$ ounces

$3,550$ hours

$$112,570$

$$18,317$