Brier Company, manufacturer of car seat covers, its product: Inputs Direct materials Standard Quantity Standard Cost Standard Cost (S) per Unit (S) 7.1 pounds 5 per pound 35.50 Direct labour 0.8 hours 17 per hour 13.60 Variable overheads 0.8 hours 7 per hour 5.60 The company reported the following in 2022 May: Original budgeted output Actual output Actual direct labour hours Actual cost of direct labour Purchases of raw materials Actual price paid for raw materials Raw materials used Actual variable overhead cost 4 700 units 4 500 units 3 610 hours $65 341 36 500 pounds $186 150 34 150 pounds $24 909 Variable overhead is applied on the basis of direct labour hours.