Smoothie Ltd. has the following standard costs and is budgeted to produce 2,000 units at a selling price of 20 per unit. Standard Cost per unit Extra information Direct labour Direct materials Fixed costs 4 2 hours per unit 9 3 kilograms per unit 3 Actual production was 3,000 units which generated the following revenue and costs: Sales revenue Direct labour Direct materials Fixed costs 45,000 9,000 3,000 hours 8,000 kgs 32,000 3,000