On May $1,$ Terra Company began the manufacture of a new internet paging device known as Flare. The company installed a standard costing system to account for manufacturing costs. The standard costs for a unit of Flare are as follows: The following data were obtained from Terra$$s records for the month of May: BackThe table is as follows. Category Debit Credit Revenues Blank $$125,000$ Accounts payable control, for May$$s purchases of direct materials Blank $68,250$ Direct materials rate variance $$3,250$ Blank Direct materials efficiency variance $2,500$ Blank Direct manufacturing labour rate variance $1,900$ Blank Direct manufacturing labour efficiency variance Blank $2,000$ BackActual production in May was $4,000$ units of Flare, and actual sales in May were $2,500$ units. The amount shown for direct materials price variance applies to materials purchased during May. There was no beginning inventory of materials on May $1.$RequiredCompute each of the following items for Terra for the month of May. Show your computations. Standard direct manufacturing labour$-$hours $($DMLH$)$ allowed for actual output achieved$$Actual direct manufacturing labour$-$hours $($DMLH$)$ worked$$Actual direct manufacturing labour wage rate$$Standard quantity of direct materials allowed $($in kilograms$)$Actual quantity of direct materials used $($in kilograms$)$Actual quantity of direct materials purchased $($in kilograms$)$Actual direct materials rate per kilogram Check Figure: $1.$ Standard DMLH for actual output achieved, $2,000$ hours