Mama Safi Enterprises produces powder soap for household use. The standard direct costs per carton containing 20 packets of one kilogram each is given below: Raw materials: 15 kgs of Ushinda @Shs 10 per kg 10Kgs of Tash @Shs 16 per Kg Labor: 20 hours@ Shs 5 per hour Packaging materials: 20 packets@ 50 cents each 1 Carton @Shs 5 each. The monthly budget is for 1,000cartons. The overhead expenses which are all fixed are budgeted at Shs. 40,000 and the standard selling price per 1 Kg packet of soap is Shs. 25. The following details relate to June 2023 when 1,200 cartons of soap were produced and sold. SHS Sales 1,200