$\backslash$table$[[1),$Bumpy Company set the following standard unit costs fo$,$Is SI$,$product$],[,$Direct materials $(5$ lbs$.$ @ $$2\mathrm{.}25$ per lb$.),$$$,11\mathrm{.}25],[,$Direct labor $(0\mathrm{.}3$ hrs$.$ @ $$15$ per hr$.),,4\mathrm{.}50],[,$Factory OH$-$variable $(0\mathrm{.}3$ hrs$.$ @ $$10$ per hr$.),,3\mathrm{.}00],[,$Factory OH$-$fixed $(0\mathrm{.}3$ hrs$.$ @ $$14$ per hr$.),,4\mathrm{.}20],[11,$Total Standard Cost,$$,22\mathrm{.}95]]$

During the current quarter, the company operated at $70$ of capacity and produced $420,000$ units of product; direct labor hours worked were $125,000.$

Actual costs incurred during the current quarter follow:

$\backslash$table$[[$Direct materials @ $$2\mathrm{.}50$ per lb$.),$$$5,000,000$