Page Break Head Q4. (20 marks) Mettle Company produces chairs and has determined the following direct cost categories and budgeted amounts: Standard Inputs Standard Cost Categoryforl outputper input Direct Materials 1.00$7.00 Direct Labour0.30 8.00 Direct Marketing0.503.50 Actual performance for the company is shown below: Actual output: (in units)4.000 Direct Materials: Materials costs $30,225 Input purchased and used 3,900 Actual price per input $7.75 Direct Manufacturing Labour: Labour costs $11,470 Labour hours of input 1,240 Actual price per hour $9.25 Direct Marketing Labour: Labour costs$5,880 Labour-hours of input2,100 Actual price per hour$2.80 3 e O 01