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Blue Spruce Manufacturing Company uses a standard cost system in accounting for the cost of...

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Accounting

Blue Spruce Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing costs per unit:
\table[[Direct materials (2kg at $7.50 per kilogram),$15.00 per unit],[Direct labour (3 hours at $12 per hour),$36.00 per unit]]
Budgeted overhead for the month of April (based on expected activity of 10,440 direct labour hours) is as follows:
\table[[Variable overhead,$33,930
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