Sad Sack and Strange Mitchell Limited produces a single product - premium marble bowls. Variable manufacturing overhead is applied to products based on direct machine-hours. The standard costs for one unit of product are as follows: $88.00 Direct Material: 4 pounds at $22.00 per pound Direct Labour 1.5 hours at $20.00 per hour Variable Manufacturing Overhead: 1 machine-hours at $39.00 per hour Total Standard Variable Cost Per Unit $30.00 $39.00 $157.00 The company had originally planned on producing 121,000 units during the month of May but 128,000 units were actually produced. The actual costs incurred with May's operations were as follows: Total Cost 56,150,000.00 Direct Material Purchased: 600.000 pounds Material Used in Production: 499,000 pounds Direct Labour 175,000 hours Variable Manufacturing Overhead $3,450,000.00 $4,825,000.00 Actual total machine-hours for May totalled 125.000 Total applied variable manufacturing overhead totaled $4.992000. Required: compute all the wynces for direct material direct lab and variable manufacturing