At the end of January 2020 the following Standard Cost Card relating to the product 'jumpersuit' was extracted from the records of Trevor Tailoring Co Ltd. Standard Cost Card Details $ Direct materials 3 yards @ $300 900 Direct labour 5 hrs @ $100 500 Total cost 1400 Actual results for the period: Production 8,000 units Direct raw materials purchased 26,000 yards at a cost of $9,100,000. Opening stock of direct raw materials 700 yards Closing stock of direct raw materials 500 yards Direct wages $4,560,000 for 38,000 hours