Neyue Co. {Neyue} manufactures special electrical equipment and parts. Neyue employs a standard cost accounting system with separate standards established fer each product. One of the products produced by Neyue is a digital tablet. Production yolume is measured by direct labour hours in the production of the tablets, and a flexible budget system is used to plan and control department oyerhead The standard cost of one tablet for the year was calculated at $3.16 as follows: Direct materials: A (5 units x $135) $ 8.?5 B (3 units it $2.50} 15E: Direct labour {2 hours I $21} 42_op Variable overhead {2 hours x $1.5] 311E: Fixed oyerhead {2 hours it $5.25) 12.5[1 $?3_?5 Dyerhead rates are based upon normal capacity for the year, which is estimated at some direct labour hours. During the yearr 2?,f} tablets were produced. The budgeted selling pnce was $18 per unitr and the actual selling price was $1?5 per unit. The following costs were incurred during the year: Purchase and use at: Direct material A (13?,50 units x $139] 11': 246,12 Direct material B {alarm units X $2.45] 2,9 _ Direct labour {52,300 hours x $21.30) 1,124,540 ariable overhead alarm Fixed overhead 3