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

Standard cost variances

Direct Materials $ 90,000 Price variance $ 4500 UF Quantity variance. 2700 F Direct labor.. 180,000 Rate variance 5400 UF Efficiency variance.. 1800 F Factory overhead. 270,000 Spending variance 3600 F Volume variance.. 2400 F Required: Determine the actual costs incurred during the month of May for direct materials, direct labor and factory overhead.