Corner Coffee is a franchise that sells cups of coffee from a cart in shopping centres. A computerised standard costing system is provided as a part of the franchise package. A portion of the standard cost data follows. Price Quantity Coffee beans $6 per kg 0.04 kg per cup Clerk/brewer $10 per hour 0.05 hours per cup In its first month of operation, the franchise recorded the following data: H Coffee sold 8260 cups Coffee beans used 224 kg Coffee beans purchased 240 kg Cost of coffee beans purchased $1800 Clerk/brewers' total hours 600 hours Clerk/brewers' total wages $6000