5. ABCO Company has the following information available for the current year: Standard Material Labor 5 feet per unit @ $12.60 per foot 6 direct labor hours per unit @ $10.50 per hour Actual Material Labor 260,500 feet purchased and used @ $13.20 per foot 355,000 direct labor hours incurred @ $9.85 per hour 55,000 units were produced Calculate the MPV, MOV, LRV, and LEV