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:

\fActual Costs __- Direct Materials Purchased 25,000.00 5 Direct Materials Used 23,100.00 __- Direct Manufacturing Labour 40,100.00 5 14.60 Total Actual Manufacturing Overhead (Variable 8: Fixed) 5 600,000.00 - Actual Production 7,800.00 Output Units