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Haslett Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product. Direct materials (8 pounds...


Haslett Inc., which produces a single product, has prepared the following standard cost sheet for one unit of the product.
Direct materials (8 pounds at $3.50 per pound) $28
Direct labor (3 hours at $16.00 per hour) $48

During the month of April, the company manufactures 231 units and incurs the following actual costs.

Direct materials purchased and used (1,940 pounds) $7,566
Direct labor (700 hours) $9,800

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