Benoit Wines uses a standard costing system and has established the following standards for the prime costs for its Merlot by the litre: Standard cost Standard cost Standard quantity per unit per litre Direct 1.?5 kg of grapes $2.31fkg $40425 ingredients Direct labour 0.25 direct labour hours $1 B.00iDLH $4.00 During August, Benoit purchased 430.000 kilograms of direct materials at a total cost of $961500 from a new supplier. The total factorialr wages for August were $1,030,000, 90% of which was for direct labour. Benoit manufactured 245,000 litres of Merlot during August using 3,500 hours of direct labour and 423.750 kilograms of direct materials