hrek Inc.'s best selling widget, the Shrek made 12,000 Fiona widgets th budgeted to be 15,000 units. Actual costs were: DM: 23,800 pounds were purchased DL:9,840DL hours were used at a to Variable FOH was $51,000 and Fixed Shrek's direct materials price/cost var $476U hrek Inc.'s best selling widget, the Shrek made 12,000 Fiona widgets th budgeted to be 15,000 units. Actual costs were: DM: 23,800 pounds were purchased DL:9,840DL hours were used at a to Variable FOH was $51,000 and Fixed Shrek's direct materials price/cost var $476U