Delina Sdn. Bhd. Standard Cost Sheet Items Direct Materials: Aluminum PVC Direct labor Variable Overhead Total variable manufacturing cost Fixed factory overhead Standard manufacturing cost per unit Quantity 4 grams 1 gram 5 hours 5 hours 5 hours cost Rate (RMJ 25 / g 40/g 40/ hour 12/ hour 24/hour Subtotal 100 40 60 120 Total 120 520 Budgeted fixed factory overhead cost = RM120,OOO In a given month, the company used 3,525 pounds of aluminum to manufacture 945 units. The company paid RM28.90 per gram during the month to purchase aluminum. At the beginning of the month, the company had 65 grams of aluminum on hand. At the end of the month, the company had only 40 grams of aluminum in its warehouse. Delina used 5,300 direct labor hours during the month, at an average cost of RM41.90 per hour.