Direct materials Direct labour Variable overhead Fixed overhead (Note) Total manufacturing costs Cost per groundsheet ($850,000/ 10,000 groundsheets) $505,000 175,000 42,500 127,500 $850.000 $ 85 (C) material. Copyrighted not to be posted on Chege or shared on the Direct materials Direct labour Variable overhead Fixed overhead (Note) Total manufacturing costs Cost per groundsheet ($850,000/ 10,000 groundsheets) $505,000 175,000 42,500 127,500 $850.000 $ 85 (C) material. Copyrighted not to be posted on Chege or shared on the