The standard costs and variances for direct materials, direct labor, and factory overhead for the month of May are as follows:

						Variances
	Standard Cost				Unfavorable			Favorable
Direct materials	$	90,000
Price variance					$	4,500
Quantity variance								$	2,700
Direct labor		180,000
Rate variance									1,800
Efficiency variance						5,400
Manufacturing overhead		270,000
Spending variance									3,600
Volume variance									2,400

Determine theactual costsincurred during the month of May for direct materials, direct labor, and manufacturing overhead.(Omit the "$" sign in your response.)

Actual costs incurred
Direct materials	$
Direct labor	$
Manufacturing overhead	$