During its first month of operations, the Beech Company charged Work in Process Inventory with $40,000 of direct materials, $46,000 of direct labor costs, and $80,000 of manufacturing overhead costs. Beech Company uses a standard cost system, and the variances at the end of this first month are as follows: Materials price variance (favorable) $ 3,500 F Materials quantity variance (unfavorable) 500 U Labour rate variance (favorable) 2,000 F Labour efficiency variance (favorable) 2,500 F Overhead spending variance (unfavorable) 1,900 U Overhead volume variance (favorable) 1,300 F Required: (A) Compute the actual cost of direct materials placed into production during the month. (B) Compute the actual cost of direct labor hours worked during this month. (C) Compute the actual cost of manufacturing overhead for this month. (D) Assume that the balance in the Work in Process account is $6,000 at the end of this first month and the total standard unit cost is $20 per unit. What is the number of units completed during this month and transferred to Finished Goods Inventory?