Sweet Acacia Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $6.00 per kilogram) Direct labour (2 hours at $11 per hour) Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $12.00 22.00 10.70 7.20 $51.90 Actual costs for producing 2,720 units were as follows: Direct materials used Direct materials purchased (6,670 kg) Direct labour (6,930 hours) Variable manufacturing costs Fixed manufacturing costs 5,990 kg $39,3