Units Produced = 80,000
Units Sold = 60,000
Direct Materials Purchased and Used
Actual square yards of cloth purchased and used : 128,000
Actual price incurred per yard : $ 1.25
Actual handles purchased and used : 80,808
Actual price per handle / rib / stretcher assembly : $ 0.99
Direct Manufacturing Labor Used
Actual direct labor hours used : 15,748
Actual price per hour : $ 7.62
Direct labor costs : $ 120,000