Quantity Cost Total A. Standard Cost Report Direct materials: Housing unit 1 unit 20 $ 20 Printed circuit boards (PCB) 2 boards 15 30 Reading heads (RH) 4 heads 10 40 Direct labor: Assembly department 2.0 hours 5 16 PCB department 1.0 hour RH department 1.5 hours 10 15 Overhead: Variable 4.5 hours 9 AN Fixed 4.5 hours Total manufacturing cost per unit $157 Selling and administrative: Fixed S 12 $ 12 Total standard cost per unit $169 B. Income Statement for May Revenues (2,200 units) $440,000 Variable costs: Direct materials 220,400 Direct labor 93.460 Variable overhead 18,800 Fixed costs: Overhead 37.600 Selling and administrative 22.000 Total costs 392.260 Income before taxes $ 47,740 C. Usage Report for May Cost Item Actual Quantity Actual Cost Direct materials: Housing units 2,200 units $ 44,000 Printed circuit boards 4.700 boards 75.200 Reading heads 9.200 heads 101,200 Direct labor: Assembly department 3,900 hours 31.200 PCB department 2.400 hours 23.760 RH department 3.500 hours 38.500 Overhead: Variable 18.800 Fixed 37.600 Total manufacturing costs $370.260