Data table Direct materials ( 3.0 sq. m x $3.95 per sq. m) Direct labour ( 2 hours x $9.20 per hour). Manufacturing overhead: Variable $ 11.85 18.40 ( 2 hours x $0.60 per hour) $ 1.20 4.60 5.80 Fixed ( 2 hours x $2.30 per hour) $ 36.05 Total cost per jacket.. Data for November of the current year include the following: a. Actual production was 13,800 jackets. b. Actual direct materials usage was 2.50 m per jacket at an actual cost of $4.10 per m c. Actual direct labour usage of 25,400 hours cost $238,760. d. Total actual overhead cost was $81,000. Print Done -