Juno ltd manufactures and sells a single product 2. The company uses a standard marginal costing system to set budgets and operates a zero-stock policy, l.e., all units produced are sold. The following standard cost card for Z is available: Standard Cost Card of Product Z Selling price E per unit Eper unit 90.00 Variable Costs Direct material (E6 per kg) 39.00 Direct labour (E14 per hour) 10.50 Variable production overhead (3 per hour) 2.25 Total variable cost 51.75 Contribution 38.25 The variable production overhead is incurred in proportion to the direct labour hours worked and budgeted fixed overheads are 60,000 per month. In June 2023, Juno planned to produce and sell 5,000 units of product Z. Actual results however were as follows: Sales Revenue (5,200 units) 457,600 Direct Materials (28,600 kg) 214,500 Direct Labour (5,200 hours) 52,000 Varishle nendurtinn nuarhad 15.30 hour 30.000 Style Dictate P I