On May 1, 2013, Bovar Company began the manufacture of a new Internet paging device known as Dandy. The company installed a standard costing system to account for manufacturing costs. The standard costs for a unit of Dandy are as follows:

Actual production in May was 4,000 units of Dandy, and actual sales in May were 2,500 units. The amount shown for direct materials price variance applies to materials purchased during May. There was no beginning inventory of materials on May 1, 2013.
REQUIRED
Compute each of the following items for Bovar for the month of May. Show your computations.
1. Standard direct manufacturing labour-hours (DMLH) allowed for actual output achieved.
2. Actual direct manufacturing labour-hours (DMLH) worked.
3. Actual direct manufacturing labour wage rate.
4. Standard quantity of direct materials allowed (in kg).
5. Actual quantity of direct materials used (in kg).
6. Actual quantity of direct materials purchased (in kg).
7. Actual direct materials price per kg.

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Direct materials (3 kg at per kg) Direct manufacturing labour (0.5 hours at $20 per hour) Manufacturing overhead (75% ofdirect manufacturing labour costs) $15.00 10.00 7.50 $32.50 The following data were obtained from Bovar's records for the month of May: Debit Credit Revenues S125,000 Accounts payable control (for May's purchases of direct materials) Direct materials price variance Direct mterials efficiency variance Direct manufacturing labour price variance Direct manufacturing labour efficiency variance 68,250 3,250 2,500 1,900 2,000