Adom Ltd manufactures quality blocks for the housing industry in Ghana. It operates a standard marginal costing system. The following standard costs, volume and revenue data for the quarter ending 31 October, 2015 are provided: Standard cost card: Selling price Costs: Direct material Direct labour GH18 per block P 3 kg at GH2.60 per kg Q 2 kg at GH2.50 per kg 2 hours at GH0.60 per hour Budgeted sales for the quarter: 62,500 blocks Variable overheads are absorbed at