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 $ 80,000

Price variance $ 4,400

Quantity variance $ 3,000

Direct labor 184,000

Rate variance 2,700

Efficiency variance 6,200

Manufacturing overhead 277,000

Spending variance 3,700

Volume variance 5,000

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