The Ebonie Manufacturing Company's costing system has two direct cost categories: direct

materials and direct manufacturing labour. Manufacturing overhead (both variable and fixed) is

allocated to products on the basis of standard direct manufacturing labour-hours (DLH). At the

beginning of 2022/2023, Ebonie adopted the following standards for its manufacturing costs:

Standards Input Cost per Output Unit Direct Materials 3.00 kg at S 5.00 per kg 5 15.00 Direct Manufacturing Labour 5.00 hrs at $ 15.00 per hr $ 75.00 ManufacturingOverhead $ 6.00 $ 30.00 s 3.00 5 40.00 Actual Costs Direct Materials Purchased 25,000.00 S 5.20 Direct Materials Used 23,100.00 --- Direct Manufacturing Labour 40,100.00 S 14.60 Total Actual Manufacturing Overhead {Variable 81 Fixed} S 600,000.00 - Actual Production 7,800.00 Output Units