Metlock Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $5.00 per kilogram) $10.00 Direct labour (2 hours at $12 per hour) 24.00 Variable manufacturing overhead 11.45 Fixed manufacturing overhead 7.05 Total standard cost per unit $52.50 Actual costs for producing 2,710 units were as follows: Direct materials used 5,990 kg Direct materials purchased (6,440 kg) $30,912 Direct labour (6,820 hours) $68,882 Variable manufacturing costs $32,300 Fixed manufacturing costs $17,600