Budgeted Cost per unit of output Direct materials Direct Labour 5 kg @ $1.50 per kg 4 hrs @ $15.00 per hour Factory overhead (allocated based on direct labour hours) Variable Normal activity per month The actual data for the current month is: Units produced and sold Direct materials purchased Direct materials used Direct labour costs for the month Direct labour pay rate Actual hours Total variable overhead costs 4 hrs @ $5.00 per hour 8,000 direct labour hours 1,800 units 10,200 kg @ $1.48 per kg 9,500 kg $122,100 $16.50 per hour 7,400 hours $26,000