- Background Kidling Co uses a standard marginal costing system for cost control of its single product. The standard cost card for the product is: Direct material 2.5 kg at $12.60 per kg Direct labour 2 hours at $11.20 per hour Variable production overhead $ per unit 31.50 22.40 8.80 62.70 Fixed production overheads are budgeted at $160,200 per month. Actual results for the month just ended included: Production Direct materials 6,200 units 15,240 kg purchased and used at a total cost of $195,920 12,590 hours worked $52,820 $158,670 Direct labour Variable production overhead Fixed production overhead - Task 1 8 marks Calculate the following variances: Direct material price A Direct material usage A Direct labour efficiency A A Total variable production overhead Fixed production overhead expenditure $ - Task 2 2 marks The direct labour rate variance in the month just ended was $1,908 favourable. What was the total direct labour cost in the month? $142,916 $280,108 $283,924 $139,100