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 $ 92,000 Price variance $ 4,600 Quantity variance $3,000 Direct labor 171,000 Rate variance 2,700 Efficiency variance 6,200 Manufacturing overhead 266,000 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 Actual Costs Incurred Direct materials Direct labor Manufacturing overhead