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. Standard Cost Variances Unfavorable Favorable Direct materials $ 83,000 Price variance Quantity variance $ 5,000 $3,000 Direct labor 174,000 Rate variance 2,700 Efficiency variance 6,200 Manufacturing overhead 260,000 Spending variance Volume variance 3,400 5,000 Determine the actual costs incurred during the month of May for direct materials, direct labor, and manufacturing overhead. Direct materials Direct labor Manufacturing overhead Actual Costs Incurred