X Ltd uses a standard absorption cost accounting system. The following details have been extracted from a standard cost card for one of its products.

K

Direct materials 5.00

Direct labour 7.40

Variable overhead 2.30

Fixed overhead 3.80

18.20

The fixed overhead cost per unit is based on an estimated production of 1000 units per month. During October 2020 the actual number of units produced was 900 and the following variances arose.

K

Direct materials 180 favourable

Direct labour 280 adverse

Variable overhead 240 adverse

Fixed overhead 200 adverse

Required

Calculate the actual cost of:

A. Direct materials (6 Marks)

B. Direct labour (6 Marks)

C. Variable overhead (6 Marks)

D. Fixed overhead