Seve 9 The budget for the month of May was for 9.000 units at a direct materials cost of $15 per unit Director was budgeted at 45 minutes pot unit for a total of Set Actual output for the morth wes 8.500 units with 5127500 in direct materials and $77775 in direct labor expense. The direct labor standard of 45 minutes was obtained throughout the month wiance analysis of the performance for the month of May would show a CMA adapted 10 Mutiple Choice towel materials than $7500 wat direct licence of tacticance