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 . . . . . . . . . . . . . . . . . . . . . . . . $ 85,000 Price variance . . . . . . . . . . . . . . . . . . . . . . . $5,000 Quantity variance . . . . . . . . . . . . . . . . . . . . . $3,000 Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . 150,000 Rate variance . . . . . . . . . . . . . . . . . . . . . . . . 2,700 Efficiency variance . . . . . . . . . . . . . . . . . . . . 6,200 Manufacturing overhead . . . . . . . . . . . . . . . . . 300,000 Spending variance . . . . . . . . . . . . . . . . . . . . 4,000 Volume variance . . . . . . . . . . . . . . . . . . . . . . 5,000

Determine the actual costs incurred during the month of May for direct materials, direct labor, and manufacturing overhead.