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	$	87,000
Price variance					$4,400
Quantity variance								$	3,000
Direct labor		184,000
Rate variance									2,700
Efficiency variance					6,200
Manufacturing overhead		284,000
Spending variance									3,900
Volume variance									5,000

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

Direct Materials =

Direct Labor =

Manufacturing Overhead =