During the period Porter Inc. produced 1,000 units of product. The flexible budget for standard costs is:
Direct materials				$ 43,000
Direct labor				$ 67,000
Variable overhead				$ 30,000
Fixed overhead				$ 25,000
variances for the period are:
Direct materials price				$ 400	U
Direct materials efficiency				$ 500	F
Direct labor price				$ 600	F
Direct labor efficiency				$ 200	U
Variable overhead spending				$ 300	F
Variable overhead efficiency				$ 100	F
Fixed overheadd spending				$ 500	F
Fixed overhead production volume				$ 1,000	U
The direct materials inventory increased during the period by 1,000 (at standard cost)
Required:
(a) What is the actual cost of direct materials purchased during the period?
(b) What is the actual cost of direct labor incurred?
( c) What was the variable overhead allocated?
(d) What was the budgeted fixed overhead?
( e) What was the total under or overapplied overhead for the period?