Dasebre Ltd produces and sells one product with the brand name Sobolo. The standard cost for one unit being as follows: GHS Direct material A 10 kilograms at GHS20 per kg 200 Direct material B 5 litres at GHS6 per litre 30 Direct wages 5 hours at GHS6 per hour 30 Variable production overhead 50 Total standard cost 310 The variable production Overheads is incurred in direct proportion to the direct labour hours worked. The budgeted sales volume for the month of May was 900 units at Standard price of GHS350 Actual results for the month of May are as follows: Production and Sales 800 units Material A 7,800 kg used, costing GHS 159,900 Material B 4,300 litres used, costing GHS 23,650 Direct wages 4,200 hours worked for GHS 24,150 Variable production overhead GHS 46,200