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 kg at per kg S 15. 00 Direct Manufacturing Labour hrs at 15.00 per hr S 75. 00 Manufacturing Overhead Variable 6.00 per DLH S 30. 00 ___- 5 40.00 Standard Manufacturing Cost per Unit ___ S 160.00 Actual Costs Total Actual Manufacturing Overhead [Variable St Fixed} $600,000.00 Actual Production Output Units