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					$	4,800
Quantity variance									$	3,000
Direct labor		173,000
Rate variance										2,700
Efficiency variance						6,200
Manufacturing overhead		261,000
Spending variance										4,000
Volume variance						5,000

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