J&W Corporation manufactures a new electronic game console. The current standard cost sheet for a game console follows. Direct materials, ? kilograms at $6 per kilogram $ ? per game Direct labor, 0.75 hours at ? per hour ? per game Overhead, 0.75 hours at ? per hour ? per game Total costs $ 36 per game Assume that the following data appeared in J&W’s records at the end of the past month. Actual production 47,000 units Actual sales 44,000 units Materials (113,500 kilograms)