Blue Dingo uses a standard costing system. The company's standard costs and varlances for direct materlals, direct labor, and factory overhead for the month of May are as follows. Variances Standard Unfavorable Favorable Direct materials 89,000 $ 4,500 Price variance Quantity variance $3, 000 Direct labor 187, 000 2,700 Rate variance Efficiency variance 6, 200 Manufacturing overhead 258,000 4, 000 Spending variance Volume variance 5, 000 Datermine the actual costs Incurred during the month of May for direct materials, direct labor, and manufacturing overhead. Actual Costs Incurred 590.500 Direct materials Direct labor Manufacturing overhead 190.500