fx Simple Jeans 1 Simple Jeans 2 B C D E 2.5 m 3 The material and labour requirements to produce one pair of jeans are as follows: 4 Direct Materials $6.50 per metre 5 Direct Labour 0.6 DLH $16.75 per labour hour 6 7 Actual 8 Sales Revenue $4,249,000 90,000 units 9 10 Direct Materials $1,548,450 225,900 m 11 Direct Labour $953,100 56,990 DLH 12 Variable Overhead $1,069,375 32,690 MH 13 Total Variable Costs $3,570,925 14 Contribution $678,075 15 Fixed Overhead Costs $358,600 16 Net Profit $319,475 17 LL