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 $ 81,000 Unfavorable favorable $ 4,600 $3,000 188,000 Direct materials Price variance Quantity variance Direct labor Rate variance Efficiency variance Manufacturing overhead Spending variance Volume variance 2,700 6,200 271,000 3,700 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