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 Unfavorable Favorable

Direct materials $90,000

Price variance $6,000

Quantity variance $8,000

Direct labor 200,000

Rate variance 4,000

Efficiency variance 7,000

Manufacturing overhead 500,000

Spending variance 9,000

Volume variance 5,000

Determine the actual costs incurred during the month of May for direct materials, direct labor, and manufacturing overhead.