F 9 ABC Corporation purchased and used 25,000 kg of materials for $15.25 a kg. During the month they incurred 5,500 labour hours for a total $193,600 in direct labour costs Standard costs are $16.50 a g for Materials and $35.75 for labour. Standards indicate that for the number of units completed they should have used 23,000 kg of materials and 5,400 hours of labour. College Moodle Address W ABC Corporation purchased and used 25,000 kg of materials for $15.25 a kg. During the month they incurred 5,500 labour hours for a total $193,600 in direct labour costs Standard costs are $16.50 a g for Materials and $35.75 for labour. Standards indicate that for the number of units completed they should have used 23,000 kg of materials and 5,400 hours of labour