The Ebonie Manufacturing Companys 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 $ 5.00 per kg $ 15.00 Direct Manufacturing Labour 5.00 hrs at $ 15.00 per hr $ 75.00 Manufacturing Overhead Variable $ 6.00 per DLH $ 30.00 Fixed $ 8.00 per DLH $ 40.00 Standard Manufacturing Cost per Unit $ 160.00 The denominator level for total manufacturing overhead per month in 2022/2023 is 40,000 direct manufacturing labour-hours. Ebonie Manufacturings flexible budget for January 2023 was based on this denominator level. The records for January indicated the following: Actual Costs Direct Materials Purchased 25,000.00 kg $ 5.20 per kg Direct Materials Used 23,100.00 kg Di