Sunrise Company uses a standard cost system for its single product in which variable overheads are applied based on direct labour hours. The following information is given: Standard costs per unit: Raw Materials (1.5 grams x R16 per gram R24.00 Direct labour (0.75 hours x R8 per hour R6.00 Variable Overhead (0.75hours x R3 per hour R2.25 Actual performance for the current year: Units Produced 22 400 units Purchases of raw materials (21000 grams xR17 per gram R357 000 Raw