Reference: 11-01 Bryan Company employs a standard cost system in which direct materials inventory is carried at andands for the prime costs of one unit of product: Standard Quantity Standard Price Standard Cost Direct materials 6.0 grams $ 3.50/gram $21.00 Direct labour 1.3 hours $11.00/hour 14.30 $35.30 During March, Bryan purchased 165,000 grams of direct material at a total cost of $585,750. The total factory wages for March were $400,000, 90 percent of which were fi direct labour. Bryan manufactured 25,000 units of product during March using 151,000 grams of direct material and 32.000 direct labour ho