Question 10 The following standard costs per unit, of one product, have been taken from the records of Bahrain Company: Direct materials 4 kgs at $6 per kg Direct labor 2 hours at $20 per hour Actual data for last month: Units produced: 20,000 Direct materials used: 70,000 kgs Direct material price: $8 per kg Direct labor hours: 44,000 Direct labor rate per hour: $18 Direct materials purchased: 200,000 kgs