Monty Unlimited provided the following information.

Actual materials (purchased and used)		219,000 ml @ $0.32 per ml
Actual direct labour		748 hours @ $13.00 per hour
Actual variable overhead		990 machine hours @ $4.90 per machine hour
Actual fixed overhead		$20,087

Materials Price Variance		$10,950 U
Materials Quantity Variance		$2,241 U
Labour Rate Variance		$748 F
Labour Efficiency Variance		$182 U
Variable Overhead Spending Variance		$99 F
Variable Overhead Efficiency Variance		$50 U
Fixed Overhead Budget Variance		$1,370 U

Normal capacity is 5,100 bottles of fragrance. Actual production this quarter was 4,900 bottles of fragrance.

Develop the standard cost card for Monty Unlimited. Include materials, labour, variable overhead, and fixed overhead?

Direct Materials $_______

Direct Labour ______

Variable Overhead _____

Fixed Overhead ______