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 $ 95,000 Unfavorable Favorable Direct materials Price variance Quantity variance 4,800 $3,000 Direct labor 179,000 Rate variance Efficiency variance 2,700 6,200 Manufacturing overhead 259,000 Spending variance Volume variance 3,900 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