Blue Dingo uses a standard costing system. The company's Standard costs and variances for direct materials, direct labor, and factory overhead for the month of May are as follows Variances Standard Cost nfavorable Favorable Direct materials $86,000 Price variance Quantity variance Rate variance Efficiency variance Spending variance $ 4,900 $ 3,000 Direct labor 185,000 2,700 6,200 Manufacturing overhead 284,000e 3,400 Volume variance 5,000 Determine the actual costs incurred during the month of May for direct materials, direct labor, and manufacturing overhead Actual Costs Incurred Direct materials Direct labor Manufacturing overhead