Poppy Ltd manufactures a single product, the rug. The standard cost card for this item is as follows: Direct materials: A 4 kgs at 7 per kg B 8 kgs at 4 per kg 60 28 75 Direct labour 3 hrs at 25 Q 15 Variable production overhead 3 hrs at 5 @ Fixed production overhead 3 hrs at 20 m The standard sales price per unit is 260. The budgeted production and sales for March were 3,000 units, and the budgeted xed production overhead (from which the xed cost per unit was derived) was 180,000. Actual results for March were