The Garden Ornamental Co manufactures concrete garden ornaments, fountains and bird baths for sale to home ware stores and garden centres. Budgeted costs for the company's top selling water feature for the previous month were as follows: Standard Usage Standard Price Direct Material 6 kg (per unit) $38 (per kg) Direct Labour 3 hrs (per unit) $23 (per hr) The firm produced 500 units during the last month and direct labour hours worked amounted to 2,5500 hours at a cost to the firm of $49,725. Manufacturing also consumed 3073 kilograms of direct materials during the month which was purchased for $119,337