Windsor Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $6.00 per kilogram) $12.00 Direct labour (2 hours at $12 per hour) Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit Actual costs for producing 2,730 units were as follows: Direct materials used 5,500 kg Direct materials purchased (6,740 kg) $39,092 Direct labour (6,900 hours) $67,620 Variable manufacturing costs $32,400 Fixed manufacturing costs $17,900 24.00 10.30 6.90 $53.20