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

Direct materials $(30$ pounds @ $$4$ per pound$)$ $ $120\mathrm{.}00$

Direct labor $(5$ hours @ $$14$ per hour$)70\mathrm{.}00$

Variable overhead $(5$ hours @ $$8$ per hour$)40\mathrm{.}00$

Fixed overhead $(5$ hours @ $$10$ per hour$)50\mathrm{.}00$

Standard cost per unit $ $280\mathrm{.}00$

Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of $80\%$ of the company$$s capacity of $60,000$ units per quarter. The following additional information is available.

Operating Levels

$70\%80\%90\%$

Production $($in units$)42,000$ units $48,000$ units $54,000$ units

Standard direct labor hours $(5$ DLH$/$unit$)210,000$ hours. $240,000$ hours. $270,000$ hours.

Budgeted overhead $($flexible budget$)$

Fixed overhead $ $2,400,000$ $ $2,400,000$ $ $2,400,000$

Variable overhead $ $1,680,000$ $ $1,920,000$ $ $2,160,000$

During the current quarter, the company operated at $90\%$ of capacity and produced $54,000$ units; actual direct labor totaled $265,000$ hours. Units produced were assigned the following standard costs.

Direct materials $(1,620,000$ pounds @ $$4$ per pound$)$ $ $6,480,000$

Direct labor $(270,000$ hours @ $$14$ per hour$)3,780,000$

Overhead $(270,000$ hours @ $$18$ per hour$)4,860,000$

Standard $($budgeted$)$ cost $ $15,120,000$

Actual costs incurred during the current quarter follow.

Direct materials $(1,615,000$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $6,621,500$

Direct labor $(265,000$ hours @ $$13\mathrm{.}75$ per hour$)3,643,750$

Fixed overhead $2,350,000$

Variable overhead $2,200,000$

Actual cost